COLOUR LAKES; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOUR LAKES

Colour lakes and preparations based on colour lakes

CBIC CLEARANCE

HSN 3205 00 00 (Colour lakes and preparations based on colour lakes) is subject to mandatory additional qualifier declarations in import filings under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-CUS dated 30-09-2023, effective 15 October 2023. The circular requires importers to furnish commodity-specific qualifiers at the bill-of-entry stage for all goods under Chapters 28, 29, 32, 39 and CTH 3808.

What this is

HSN code

3205 00 00

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, Chapter 32 mandatory qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
At the time of filing 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. Incomplete or missing qualifier declarations will prevent out-of-charge and may result in consignment detention.
CBIC Circular 23/2023-CUS dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Ensure the import declaration correctly identifies the commodity as falling under Chapter 32 and that all qualifier fields prescribed by CBIC are populated before electronic submission. The qualifier regime applies across Chapters 28, 29, 32, 39 and CTH 3808 without exception for residual or 'other' tariff lines.
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 without populating the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-CUS, treating colour lakes as a routine dye or pigment entry that predates the qualifier regime. The circular applies with effect from 15 October 2023 to all commodities under Chapter 32 — including residual CTHs such as 3205 00 00 — and a qualifier-deficient declaration is subject to detention and amendment before out-of-charge is granted.

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Frequently asked

Does HSN 3205 00 00 require BIS certification?

No, colour lakes and preparations based on colour lakes are not within the BIS Quality Control Order regime. Import is governed by the Central Board of Indirect Taxes and Customs mandatory qualifier declaration requirement under CBIC Circular 23/2023-CUS dated 30-09-2023.

Which specific qualifier fields must be declared under CBIC Circular 23/2023-CUS for Chapter 32 goods?

The mandatory qualifier fields are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30-09-2023; importers should refer to those paragraphs for the current field list applicable to Chapter 32 commodities.

Does the CBIC qualifier requirement apply if colour lakes are imported as part of a mixed or composite preparation?

Yes. The qualifier obligation under CBIC Circular 23/2023-CUS attaches to the CTH at the time of import declaration — composite preparations classified under 3205 00 00 remain subject to the Chapter 32 qualifier regime regardless of their end-use.

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