Liquid lustres and similar preparations

Liquid lustres and similar preparations for ceramics, enamelling or glass

CBIC CLEARANCE

HSN 3207 30 00 (Liquid lustres and similar preparations) is subject to customs-declaration controls administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Mandatory additional qualifiers in the import declaration for Chapter 32 commodities are required with effect from 15 October 2023 under paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3207 30 00

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 declaration to CBIC
Bill of entry with mandatory qualifiers

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for this Chapter 32 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all import declarations filed on or after 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify at the bill-of-entry stage that the qualifier fields covering the Chapter 32 description are complete and accurate; incomplete declarations are liable to detention pending amendment, attracting demurrage and ground rent at the port of import.
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 populating the mandatory Chapter 32 qualifiers introduced by CBIC Circular 23/2023-Cus, on the incorrect assumption that liquid lustres fall outside the chemical-chapter qualifier regime. The Circular expressly covers Chapters 28, 29, 32, 39 and CTH 3808 as a combined group; an incomplete qualifier field triggers a mismatch flag at the customs system level, resulting in consignment detention and the attendant demurrage costs while the declaration is amended.

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Frequently asked

Does HSN 3207 30 00 require BIS certification?

No, liquid lustres and similar preparations for the ceramic, enamelling or glass industry are not covered by any BIS Quality Control Order. The governing requirement is the mandatory Chapter 32 import-declaration qualifier regime administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 32 imports?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifier fields that must be populated in the import declaration; importers should consult the Circular directly to confirm the precise field requirements applicable to their consignment.

From what date is the Chapter 32 mandatory qualifier requirement operative?

The mandatory additional qualifier requirement for commodities under Chapters 28, 29, 32, 39 and CTH 3808 took effect from 15 October 2023 per CBIC Circular 23/2023-Cus dated 30-09-2023.

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