Vitrifiable enamels and glazes

Vitrifiable enamels, glazes, engobes and similar ceramic preparations

CBIC CLEARANCE

HSN 3207 20 10 (Vitrifiable enamels and glazes) 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, applicable to all commodities under Chapter 32 with effect from 15 October 2023. Importers must include the stipulated chemical and compositional qualifiers in the import declaration at the bill-of-entry stage.

What this is

HSN code

3207 20 10

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus, Chapter 32 mandatory qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Ensure the import declaration filed at the bill of entry includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliant declarations are liable to be held pending rectification, attracting demurrage and ground rent at the port.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2, effective 15-10-2023
2
Confirm with the supplier that the commercial invoice and packing list carry the same compositional and chemical particulars as declared in the import entry qualifiers, since customs officers verify cross-document consistency for Chapter 32, 28, 29, 39 and CTH 3808 commodities under the circular.
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 without the Chapter 32 additional qualifiers introduced on 15 October 2023, treating this product as a routine chemical import. The mandatory-qualifier regime under CBIC Circular 23/2023-Cus applies equally to vitrifiable enamels and glazes as to dyes and pigments in the same chapter; a declaration missing the stipulated particulars is treated as incomplete, triggering detention until the entry is amended.

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Frequently asked

Does HSN 3207 20 10 require BIS certification?

No, vitrifiable enamels and glazes are not covered by any BIS Quality Control Order. Import compliance for this tariff line is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional compositional qualifiers in the import declaration for all Chapter 32 commodities.

From which date do the mandatory Chapter 32 qualifiers apply, and which paragraphs govern the requirements?

The mandatory additional qualifiers apply with effect from 15 October 2023, as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023.

Does the mandatory-qualifier requirement apply only to vitrifiable enamels, or to the broader Chapter 32 heading?

The requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808; HSN 3207 20 10 falls within Chapter 32 and is therefore squarely within scope.

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