Prepared inorganic pigments

Prepared inorganic pigments for ceramic, enamel or glass use

CBIC CLEARANCE

HSN 3207 10 30 (Prepared inorganic pigments) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must supply the Chapter 32 qualifiers specified in paragraphs 4.1 and 4.2 of that Circular in every import declaration at the bill-of-entry stage.

What this is

HSN code

3207 10 30

Chapter

32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes

Primary regulator

CBIC · Circular 23/2023-Cus dated 30-09-2023 (mandatory Chapter 32 qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include the mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill of entry, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative from 15 October 2023 and applies to all consignments of prepared inorganic pigments under this CTI.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify at the time of filing that the qualifiers submitted in the import declaration are consistent with the technical specification of the goods — including inorganic pigment type, intended end-use (ceramic, enamelling or glass industry), and composition. Declarations with incomplete or inconsistent qualifiers are liable to reassessment, detention, and demurrage at the port.
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 treating the Chapter 32 qualifier requirement as a documentation formality and submitting generic or incomplete descriptor fields in the import declaration. CBIC Circular 23/2023-Cus applies equally to Chapters 28, 29, 32, 39 and CTH 3808; a declaration deficient in the required qualifiers for any commodity in this group triggers reassessment and potential detention — even when the underlying goods are fully duty-compliant and correctly classified.

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Frequently asked

Does HSN 3207 10 30 require BIS certification?

No. No BIS Quality Control Order covers prepared inorganic pigments under this tariff line. Import is governed by the mandatory additional-qualifier regime administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 mandatory qualifiers enforced, and which paragraphs of the Circular apply?

The qualifier requirements are operative from 15 October 2023 under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; they apply to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What is the consequence of filing an import declaration without the required Chapter 32 qualifiers?

An incomplete declaration is liable to reassessment, consignment detention, and accrual of demurrage and ground rent until a corrected declaration satisfying paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is accepted by the proper officer.

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