Other

Other inorganic colouring matter, luminophore preparations

CBIC CLEARANCE

HSN 3206 49 90 (Other colouring matter and preparations) is subject to mandatory additional qualifier declarations in the import entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirements under Paragraphs 4.1 and 4.2 of that Circular apply to all commodities under Chapter 32 with effect from 15 October 2023.

What this is

HSN code

3206 49 90

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 from CBIC

Compliance steps

1
Ensure the import declaration for HSN 3206 49 90 includes all mandatory additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are required for all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023; a bill of entry filed without the prescribed qualifiers is liable to be held pending correction.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
2
Verify that the consignment description on the bill of entry matches the qualifier fields precisely — chemical identity, purity, CAS number, or equivalent product-specific parameters as prescribed. Mismatches between declared qualifiers and the actual product may trigger examination or re-assessment by the assessing officer.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2

A word of counsel

The most frequent error on this residual tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers, treating the obligation as applicable only to commodity-specific HSNs rather than to all Chapter 32 CTIs. CBIC Circular 23/2023-Cus applies broadly across Chapters 28, 29, 32, 39 and CTH 3808 — an incomplete qualifier field at the bill-of-entry stage causes detention for amendment, accumulating demurrage until the corrected declaration is accepted.

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Frequently asked

Does HSN 3206 49 90 require BIS certification?

No, this residual colouring matter 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 the mandatory qualifier declaration regime of CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date do the mandatory Chapter 32 qualifier requirements apply?

The mandatory additional qualifier requirements under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus apply with effect from 15 October 2023 for all commodities under Chapter 32, including HSN 3206 49 90.

Does the qualifier obligation under CBIC Circular 23/2023-Cus apply to all Chapter 32 imports or only to specific sub-headings?

The obligation applies broadly to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 as stipulated in the Circular; HSN 3206 49 90 as a Chapter 32 residual entry falls squarely within scope.

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