Red oxide

Red oxide inorganic pigment, colouring matter

CBIC CLEARANCE

HSN 3206 49 10 (Red oxide) is subject to customs policy oversight by the Central Board of Indirect Taxes and Customs (CBIC) under mandatory additional-qualifier requirements for import declarations covering commodities in Chapters 28, 29, 32, 39 and CTH 3808. With effect from 15 October 2023, importers must furnish the Chapter 32 qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 at the bill-of-entry stage.

What this is

HSN code

3206 49 10

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
Bill of entry declaration to CBIC

Compliance steps

1
Complete the mandatory additional qualifiers in the import declaration for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and must be furnished at the bill-of-entry stage without exception.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the importer's declaration accurately describes the chemical composition and commercial identity of the red oxide to satisfy the qualifier fields. Incomplete or inaccurate qualifier entries invite examination, consignment detention, and potential penalty 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 the commodity description alone and omitting the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus. A declaration that is silent on the required qualifier fields is treated as non-compliant from the date of examination, not from the date of detection, and the proper officer may withhold out-of-charge until the corrected declaration is re-filed — accruing demurrage and ground rent in the interim.

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Frequently asked

Does HSN 3206 49 10 require BIS certification?

No, red oxide under this tariff line is not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs under the mandatory additional-qualifier regime for Chapter 32 commodities per CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 mandatory qualifiers compulsory at the bill of entry?

The mandatory additional qualifiers for Chapter 32 (and Chapters 28, 29, 39 and CTH 3808) are compulsory with effect from 15 October 2023, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus.

What happens if the mandatory qualifier fields are left blank or incomplete in the import declaration?

An incomplete declaration renders the bill of entry non-compliant; the proper officer may withhold out-of-charge and subject the consignment to detailed examination, resulting in detention, demurrage, and potential monetary penalty under the Customs Act, 1962.

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