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Browns

Synthetic organic brown colouring matter, dye mixtures

CBIC CLEARANCE

HSN 3204 19 77 (Browns) is subject to mandatory additional-qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Import declarations for synthetic organic colouring matter under Chapter 32 must include the chemical qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular, effective 15 October 2023.

What this is
HSN code
3204 19 77
Chapter
32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes
Primary regulator
CBIC · Mandatory Chapter 32 additional qualifiers, CBIC Circular 23/2023-Cus
Customs documentation
  • Chapter 32 qualifiers from CBIC
  • Bill of entry declaration to CBIC
Compliance steps
  1. 1
    Include all mandatory additional qualifiers in the import declaration at the bill-of-entry stage as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all synthetic organic colouring matter under Chapter 32, including brown dyes and mixtures, with effect from 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
  2. 2
    Verify that the qualifier declarations accurately reflect the chemical identity of the brown colouring matter being imported, covering all co-mixing sub-headings 3204 11 to 3204 19 where the consignment is a mixture. An incomplete or inaccurate qualifier triggers customs query and potential detention.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 32 additional qualifiers — either by oversight or by assuming the qualifier regime applies only to Chapter 28 or 29 chemicals. CBIC Circular 23/2023-Cus explicitly extends the mandatory-qualifier obligation to Chapters 28, 29, 32, 39 and CTH 3808; an import declaration lacking the Paragraph 4.1/4.2 qualifiers is treated as non-compliant from 15 October 2023 and may result in consignment detention pending a corrected declaration.

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Frequently asked
Does HSN 3204 19 77 require BIS certification?
No; no BIS Quality Control Order covers synthetic organic brown colouring matter. Import is governed by the mandatory additional-qualifier regime administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus dated 30-09-2023.
Which specific qualifiers must appear in the import declaration under CBIC Circular 23/2023-Cus?
The qualifiers are those stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable to all Chapter 32 commodities; the Circular text should be consulted for the exact field-level requirements effective 15 October 2023.
Does the mandatory-qualifier obligation apply only to pure brown dyes or also to mixtures of two or more colouring matters?
It applies to both — CTH 3204 19 77 covers browns as a single colouring matter and mixtures of colouring matters from sub-headings 3204 11 to 3204 19, and CBIC Circular 23/2023-Cus covers all Chapter 32 synthetic organic colouring matter without a purity carve-out.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishesHSNSYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINEDHSNOther, including mixtures of colouring matter of two or more of the sub-headings 3204 11 to 3204 19: