Varnishes

Polyester-based varnishes dissolved in non-aqueous medium

CBIC CLEARANCE

HSN 3208 10 30 (Varnishes based on polyesters) 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, operative from 15 October 2023. Import declarations for Chapter 32 commodities must include the additional qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3208 10 30

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023 (Chapter 32 mandatory qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Ensure 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. These qualifiers have been compulsory with effect from 15 October 2023; declarations lacking them are liable to rejection or detention at the customs gate.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the importer's product documentation — technical data sheet, safety data sheet, or certificate of analysis — supports the declared qualifiers for the polyester-based varnish. Inconsistency between the declared qualifiers and the product documentation may trigger examination or reassessment of the bill of entry.
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 submitting the bill of entry with incomplete or generic product descriptions that omit the Chapter 32 additional qualifiers required since 15 October 2023. The Circular applies across Chapters 28, 29, 32, 39 and CTH 3808; importers who routinely clear paints or coatings under adjacent headings and use template declarations should audit each CTI separately, as qualifier requirements are heading-specific and a shortfall triggers detention rather than a simple amendment.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3208 10 30 require BIS certification?

No, polyester-based varnishes dissolved in a non-aqueous medium are not covered by any BIS Quality Control Order. The operative compliance requirement is the mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, effective from 15 October 2023.

Which chapters does CBIC Circular 23/2023-Cus cover, and when did it become mandatory?

The Circular mandates additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023, as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.

What happens if the additional qualifiers are omitted from the import declaration?

A bill of entry lacking the mandatory Chapter 32 qualifiers is liable to rejection, customs examination, or detention of the consignment pending a corrected or amended declaration, attracting demurrage and ground rent at the port.

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