Other

Prepared pigments, opacifiers and colours for ceramic or glass industry

CBIC CLEARANCE

HSN 3207 10 90 (Other prepared pigments, prepared opacifiers and prepared colours) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirements apply to all commodities under Chapter 32 with effect from 15 October 2023 and must be reflected at the bill-of-entry stage.

What this is

HSN code

3207 10 90

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 32 import declaration qualifiers, CBIC Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Ensure the import declaration for this tariff line includes all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier obligation applies to Chapter 32 commodities with effect from 15 October 2023 and non-compliance renders the bill of entry deficient.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Verify that the exporter's commercial invoice and packing list contain sufficient product-specific detail to support the mandatory qualifiers before filing at the customs station. Declarations lacking the prescribed qualifier detail are subject to reassessment and detention by the proper officer.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry with a generic product description and omitting the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus. Because the qualifier requirement covers the entire span of Chapters 28, 29, 32, 39 and CTH 3808, importers who comply correctly on other chapters but carry residual legacy formats for Chapter 32 lines face targeted reassessment; a deficient qualifier field is not correctable after out-of-charge without a formal amendment request.

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Frequently asked

Does HSN 3207 10 90 require BIS certification?

No, no BIS Quality Control Order covers prepared pigments, opacifiers or colours of this subheading. Import is governed by the mandatory declaration 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 mandatory Chapter 32 qualifiers operative for this HSN?

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 import declarations covering Chapter 32 commodities including HSN 3207 10 90.

Does the qualifier requirement under CBIC Circular 23/2023-Cus apply only to Chapter 32, or to other chapters as well?

The requirement extends to commodities under Chapters 28, 29, 32 and 39 and CTH 3808; an importer handling multiple product lines across those chapters must ensure the correct chapter-specific qualifiers are populated for each tariff line independently.

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