Other

Other inorganic colouring matter and luminophore preparations

CBIC CLEARANCE

HSN 3206 19 00 (other inorganic colouring matter and luminophore preparations) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, all import declarations for goods under Chapter 32 must include the additional qualifiers prescribed in Paragraphs 4.1 and 4.2 of that circular.

What this is

HSN code

3206 19 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
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. These qualifiers have been mandatory with effect from 15 October 2023; declarations filed without them are liable to rejection or detention at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the commodity description on the bill of entry precisely identifies the inorganic colouring matter or luminophore preparation being imported, consistent with the qualifier fields prescribed by CBIC. Vague or generic descriptions without the required qualifiers may trigger a misdeclaration query under the Customs Act, 1962.
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 a residual 'Other' product description and omitting the Chapter 32 mandatory qualifiers required since 15 October 2023. Because 3206 19 00 is itself an 8-digit residual, customs officers scrutinise qualifier completeness closely; an incomplete declaration invites a detailed examination notice, consignment detention, and accruing demurrage — none of which are curable after the vessel has berthed.

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Frequently asked

Does HSN 3206 19 00 require BIS certification?

No, this tariff line carries no BIS Quality Control Order; import is governed by Central Board of Indirect Taxes and Customs mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus, operative from 15 October 2023 for all Chapter 32 import declarations.

Which specific qualifiers are required in the import declaration for this HSN?

The qualifiers are prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, which cover Chapters 28, 29, 32, 39 and CTH 3808; the circular text should be consulted for the precise field-level requirements applicable to Chapter 32.

Does the mandatory-qualifier requirement apply to consignments shipped before 15 October 2023?

The requirement applies to bills of entry filed on or after 15 October 2023 regardless of shipment date; any import declaration filed from that date for Chapter 32 goods must include the Paragraphs 4.1 and 4.2 qualifiers.

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