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Retail-packed dyes and colouring matter, other

CBIC CLEARANCE

HSN 3212 90 90 (retail-packed dyes and other colouring matter) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The Directorate General of Foreign Trade (DGFT) ITC (HS) import policy applies as the governing trade-policy framework for Chapter 32 commodities.

What this is
HSN code
3212 90 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. 1
    Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been mandatory at the bill-of-entry stage with effect from 15 October 2023; non-compliant declarations are liable to detention at the port of entry.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
  2. 2
    Verify that the Chapter 32 qualifiers entered in the bill of entry accurately describe the product composition and end-use category. Erroneous or incomplete qualifier entries attract misdeclaration proceedings 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 a bill of entry without the mandatory Chapter 32 additional qualifiers introduced by CBIC Circular 23/2023-Cus, treating the compliance as advisory rather than compulsory. Declarations missing the Para 4.1 and 4.2 qualifiers are flagged at the system level from 15 October 2023 and can result in examination orders, detention, and demurrage pending rectification.

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Frequently asked
Does HSN 3212 90 90 require BIS certification?
No, this 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 CBIC Circular 23/2023-Cus, which mandates additional qualifiers in import declarations for Chapter 32 commodities with effect from 15 October 2023.
What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 32?
Paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the additional qualifiers that must be declared in import entries for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the precise qualifier fields are set out in those paragraphs of the circular.
From which date do the additional qualifier requirements apply to this HSN?
The mandatory additional qualifiers are operative with effect from 15 October 2023 per CBIC Circular 23/2023-Cus dated 30 September 2023.
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: