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Engobes (slips) and similar preparations

Engobes, slips, vitrifiable enamels and glazes for ceramics

CBIC CLEARANCE

HSN 3207 20 20 (Engobes (slips) 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 declare the prescribed qualifiers under Chapter 32 as stipulated in paragraphs 4.1 and 4.2 of that circular, with effect from 15 October 2023.

What this is
HSN code
3207 20 20
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 (Chapter 32 mandatory qualifiers)
Customs documentation
  • Chapter 32 qualifiers from CBIC
  • Commercial invoice from exporter
Compliance steps
  1. 1
    Include all mandatory additional qualifiers in the import declaration for this tariff line as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement applies to all commodities under Chapter 32, including engobes, slips, vitrifiable enamels and glazes, with effect from 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
  2. 2
    Verify that the commercial invoice and supporting documentation reflect the qualifier particulars declared at the bill of entry. Mismatch between the declared qualifiers and the accompanying documents may result in consignment detention pending customs verification.
    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 mandatory qualifiers, treating engobes and slips as generic ceramic-industry preparations that fall outside the CBIC Circular 23/2023-Cus scope. The circular explicitly covers all commodities under Chapters 28, 29, 32, 39 and CTH 3808; an incomplete declaration is grounds for detention and demand for a revised filing, with accruing demurrage and ground rent until the corrected entry is accepted.

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Frequently asked
Does HSN 3207 20 20 require BIS certification?
No, engobes, slips and similar ceramic-industry preparations are not covered by any BIS Quality Control Order. The operative compliance requirement is the Central Board of Indirect Taxes and Customs mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023.
From which date are the Chapter 32 mandatory qualifiers enforceable at the bill of entry?
The mandatory additional-qualifier requirement under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus applies with effect from 15 October 2023.
Does the CBIC qualifier obligation apply to all engobes and slips, or only certain sub-categories?
The obligation applies to all commodities under Chapter 32 without sub-category carve-outs; the circular does not restrict the requirement to specific end-uses or formulations within that chapter.
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 FLAKESHSNVitrifiable enamels and glazes, engobes (Slips) and similar preparations: