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Prepared opacifiers prepared colours and similar preparations

Prepared opacifiers, colours and similar ceramic industry preparations

CBIC CLEARANCE

HSN 3207 10 40 (Prepared opacifiers, prepared colours and similar preparations) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements at the bill-of-entry stage under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the prescribed chemical-composition and end-use qualifiers for Chapter 32 commodities in the import declaration with effect from 15 October 2023.

What this is
HSN code
3207 10 40
Chapter
32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes
Primary regulator
CBIC · CBIC Circular 23/2023-Cus, mandatory Chapter 32 qualifiers
Customs documentation
  • Chapter 32 qualifiers declaration to CBIC
  • Import declaration from CBIC
Compliance steps
  1. 1
    Furnish all mandatory additional qualifiers in the import declaration as prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 32 commodities. This obligation is effective from 15 October 2023 and applies to all bills of entry filed for this tariff line.
    CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
  2. 2
    Verify that the import declaration captures the correct chemical composition and end-use description required for Chapters 28, 29, 32, 39 and CTH 3808 goods. Incomplete or absent qualifiers will result in the bill of entry being flagged for manual examination and potential detention of the consignment.
    CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
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 chemical-composition and end-use qualifiers mandated under CBIC Circular 23/2023-Cus for Chapter 32 goods. A declaration missing the prescribed qualifiers is treated as a deficient import declaration from 15 October 2023 onwards, exposing the consignment to examination, detention, and demurrage at port while the correct particulars are obtained from the supplier.

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Frequently asked
Does HSN 3207 10 40 require BIS certification?
No, no BIS Quality Control Order covers prepared opacifiers, prepared colours and similar preparations under this tariff line. The operative requirement is the mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus, applicable to all Chapter 32 import declarations from 15 October 2023.
Which specific qualifiers must be declared at the bill of entry for HSN 3207 10 40?
The chemical-composition and end-use qualifiers prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 must be furnished; the precise fields are listed in the Annexure to that Circular covering Chapters 28, 29, 32, 39 and CTH 3808.
Does the Chapter 32 qualifier requirement apply to all importers or only to certain categories?
The obligation under CBIC Circular 23/2023-Cus applies to all importers filing bills of entry for goods under Chapter 32 with effect from 15 October 2023, with no carve-out based on importer category or end-use.
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 varnishesHSNPREPARED PIGMENTS, PREPARED OPACIFIERS AND PREPARED COLOURS, VITRIFIABLE ENAMELS AND GLAZES, ENGOBES (SLIPS), LIQUID LUSTRES AND SIMILAR PREPARATIONS, OF A KIND USED IN THE CERAMIC, ENAMELLING OR GLASS INDUSTRY; GLASS FRIT AND OTHER GLASS, IN THE FORM OF POWDER, GRANULES OR FLAKESHSNPrepared pigments, prepared opacifiers, prepared colours and similar preparations: