Optical whitening agents

Optical whitening agents, fluorescent brightening agents

CBIC CLEARANCE

HSN 3204 20 10 (Optical whitening agents) is governed by Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Import declarations for this tariff line must include the chemical qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular, covering Chapter 32 commodities.

What this is

HSN code

3204 20 10

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus dated 30-09-2023 (mandatory Chapter 32 qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 32 commodities. This requirement has been operative with effect from 15 October 2023 and applies at every bill-of-entry filing.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the product description on the commercial invoice and bill of entry adequately reflects the chemical identity of the optical whitening agent, consistent with the qualifier parameters required for synthetic organic products under Chapter 32.
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 with a generic product description — 'optical whitening agent' or 'fluorescent brightener' — without the chemical qualifiers mandated under CBIC Circular 23/2023-Cus. A declaration lacking the Paragraph 4.1 and 4.2 qualifiers is treated as a deficient import declaration, exposing the consignment to detention and examination by the proper officer pending re-declaration.

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Frequently asked

Does HSN 3204 20 10 require BIS certification?

No, no BIS Quality Control Order covers synthetic organic fluorescent brightening agents under this tariff line. Import compliance is governed by Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates specific chemical qualifiers in import declarations for Chapter 32 commodities.

From which date are the mandatory qualifiers under CBIC Circular 23/2023-Cus applicable?

The mandatory additional-qualifier requirement under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus applies with effect from 15 October 2023, and non-compliant declarations filed after that date are liable to examination and detention.

Do the CBIC Chapter 32 qualifier requirements apply to all optical whitening agent imports or only certain sub-categories?

CBIC Circular 23/2023-Cus applies to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808; every import of HSN 3204 20 10 is within scope regardless of end-use or quantity.

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