Glass frit and other glass, in the form of powder, granules or flakes

Glass frit and other glass in powder, granules or flakes

CBIC CLEARANCE

HSN 3207 40 00 (Glass frit and other glass, in the form of powder, granules or flakes) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier requirements in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Chapter 32 commodities must carry the stipulated qualifiers at the bill-of-entry stage as prescribed in Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3207 40 00

Chapter

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

Primary regulator

CBIC · Mandatory additional qualifiers under CBIC Circular 23/2023-Cus, Chapter 32

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Ensure the import declaration for HSN 3207 40 00 includes all mandatory additional qualifiers for Chapter 32 commodities as prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and their absence renders the declaration non-compliant at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2

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 the declaration as a routine chemical import. CBIC Circular 23/2023-Cus applies across Chapters 28, 29, 32, 39 and CTH 3808, and non-compliance detected at first-check triggers a misdeclaration query that stalls out-of-charge and accrues demurrage; ensure the qualifiers are populated in the declaration before the vessel arrives.

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Frequently asked

Does HSN 3207 40 00 require BIS certification?

No, glass frit and glass in powder, granules or flakes is not covered by any BIS Quality Control Order. The operative requirement is CBIC's mandatory additional qualifier regime for Chapter 32 import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 mandatory qualifiers enforceable, and which paragraphs govern the specific requirements?

The mandatory additional qualifiers are enforceable with effect from 15 October 2023 under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.

Does the Chapter 32 qualifier obligation apply only to glass frit, or does it extend to other products in the same circular?

The obligation extends to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, as stipulated in CBIC Circular 23/2023-Cus; glass frit under HSN 3207 40 00 falls within Chapter 32.

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