Pigments and preparations based on chromium compounds

CBIC CLEARANCE

HSN 3206 20 00 (Pigments and preparations based on chromium compounds) 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 Chapter 32 qualifiers specified in Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

3206 20 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
Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill of entry, as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement applies to all consignments filed on or after 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the qualifier entries in the bill of entry accurately describe the chromium-compound basis of the pigment or preparation. Incomplete or incorrect qualifier fields may trigger a Customs examination or misdeclaration proceeding under the Customs Act, 1962.
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 without the Chapter 32 mandatory qualifiers on the assumption that a routine colouring-matter declaration suffices. CBIC Circular 23/2023-Cus extended the qualifier regime specifically to Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023; a declaration missing the Paragraph 4.1 and 4.2 qualifiers is liable to examination and short-shipment holds, generating avoidable demurrage.

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Frequently asked

Does HSN 3206 20 00 require BIS certification?

No, no BIS Quality Control Order covers pigments and preparations based on chromium compounds. The governing requirement is the mandatory additional qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs.

From which date are the Chapter 32 mandatory qualifiers required in import declarations?

The qualifier requirement under CBIC Circular 23/2023-Cus applies to all import declarations filed on or after 15 October 2023, covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.

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

An incomplete declaration may attract Customs examination, detention of the consignment, and potential misdeclaration proceedings under the Customs Act, 1962, with consequential demurrage and ground rent accumulating at the port.

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