Other

Other synthetic organic colouring matter and mixtures

CBIC CLEARANCE

HSN 3204 19 79 (Other synthetic organic colouring matter) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirement under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, import declarations for goods under Chapter 32 must include the stipulated chemical qualifiers at the bill-of-entry stage as set out in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 19 79

Chapter

32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes

Primary regulator

CBIC · Mandatory Chapter 32 qualifiers, CBIC Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers from CBIC
Chemical identity declaration from importer

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies with effect from 15 October 2023 to all import declarations covering goods under Chapters 28, 29, 32, 39 and CTH 3808.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Confirm that the chemical identity and classification descriptors entered in the bill of entry align precisely with the product's actual composition, since qualifier mismatches on Chapter 32 synthetic organic colouring matter attract examination and potential detention at the port of import.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing the bill of entry with incomplete or generic product descriptors and treating the Chapter 32 qualifier requirement as a formality. Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus require specific chemical qualifiers — not a trade name or a broad dye-class label — and a declaration that omits them is liable to examination, cargo hold, and demurrage pending re-entry of the correct particulars.

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Frequently asked

Does HSN 3204 19 79 require BIS certification?

No, synthetic organic colouring matter under this tariff line is not covered by any BIS Quality Control Order. The operative compliance requirement is the mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus, applicable from 15 October 2023.

From which date are the Chapter 32 mandatory qualifiers operative, and which chapters are affected?

The requirement took effect from 15 October 2023 and applies to import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, per CBIC Circular 23/2023-Cus dated 30-09-2023.

What happens if the mandatory qualifiers are omitted from the bill of entry?

A bill of entry that does not include the qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is subject to examination and detention, with demurrage and ground rent accruing until the declaration is corrected and re-submitted.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.