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Dyes and other colouring matter put up in forms or packings for retail sale

Dyes and colouring matter packed for retail sale

CBIC CLEARANCE

HSN 3212 90 20 (Dyes and other colouring matter put up in forms or packings for retail sale) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirement applies to all commodities under Chapter 32 with effect from 15 October 2023 and must be fulfilled at the bill-of-entry stage.

What this is
HSN code
3212 90 20
Chapter
32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes
Primary regulator
CBIC · Mandatory additional qualifiers, Chapter 32 — CBIC Circular 23/2023-Cus
Customs documentation
  • Chapter 32 qualifiers from CBIC
  • Import declaration from CBIC
Compliance steps
  1. 1
    Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 32 commodities. Declarations filed without the required qualifiers on or after 15 October 2023 are liable to be held up by the proper officer at the bill-of-entry stage.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
  2. 2
    Verify that the qualifier information provided in the import declaration accurately reflects the product composition, end-use category, and packaging format for the dyes or colouring matter being imported. Incorrect or incomplete qualifier entries attract scrutiny under the Customs Act, 1962 and may result in detention of the consignment.
    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 standard product description alone and omitting the Chapter 32 additional qualifiers introduced by CBIC Circular 23/2023-Cus. Because the qualifier obligation applies at declaration — not at a separate PGA-clearance stage — it is frequently overlooked until the proper officer raises a query, at which point the consignment is detained and demurrage begins to accrue. Ensure the qualifiers are embedded in the declaration template before the first shipment under this CTH.

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Frequently asked
Does HSN 3212 90 20 require BIS certification?
No, retail-packed dyes and colouring matter under this tariff line are not subject to any BIS Quality Control Order. The operative compliance requirement is the mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023.
From which date are the Chapter 32 mandatory qualifiers enforceable?
The mandatory additional qualifier requirement for Chapter 32 commodities is operative with effect from 15 October 2023, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.
Do the same qualifier obligations apply to other chapters in the same circular?
Yes. CBIC Circular 23/2023-Cus covers commodities under Chapters 28, 29, 32, 39 and CTH 3808; the qualifier specifications for each chapter are set out separately in paragraphs 4.1 and 4.2 of that circular.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishesHSNPIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES) DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE FORM, OF A KIND USED IN THE MANUFACTURE OF PAINTS (INCLUDING ENAMELS); STAMPING FOILS; DYES AND OTHER COLOURING MATTER PUT UP IN FORMS OR PACKINGS FOR RETAIL SALEHSNOther: