Other

Other synthetic organic colouring matter, fluorescent brighteners

CBIC CLEARANCE

HSN 3204 90 00 (Other synthetic organic colouring matter) is subject to mandatory additional qualifier declarations in import filings administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the stipulated chemical-identity qualifiers at the bill-of-entry stage for all commodities under Chapter 32, with effect from 15 October 2023.

What this is

HSN code

3204 90 00

Chapter

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

Primary regulator

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

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
At the bill of entry, furnish the mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Failure to include the required chemical-identity declarations will result in the bill of entry being treated as non-compliant from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Verify that the same qualifier obligations are met for any co-imported goods falling under Chapters 28, 29, or 39 and CTH 3808 in the same consignment, as the circular applies uniformly across all five chapter groups.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is submitting an import declaration that omits or incompletely states the Chapter 32 chemical-identity qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus — often because the exporter's invoice describes the product only by trade name. A missing or vague qualifier will trigger detention and a request for an amended declaration, attracting demurrage at the port of import for the duration of the correction.

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Frequently asked

Does HSN 3204 90 00 require BIS certification?

No, synthetic organic colouring matter under this residual tariff line is not covered by any BIS Quality Control Order. Import compliance is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional chemical-identity qualifiers in the import declaration with effect from 15 October 2023.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 32 imports?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the chemical-identity particulars that must be declared in the import filing; the detailed qualifier list should be read directly from the circular, as the specifications vary by commodity sub-group within the chapter.

Does the Chapter 32 qualifier obligation apply if the same consignment also contains goods from Chapter 29?

Yes. CBIC Circular 23/2023-Cus applies to Chapters 28, 29, 32, 39 and CTH 3808 collectively, so each line item in the consignment falling under any of these chapters must independently satisfy its qualifier requirements.

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