Other

Polyester-based paints, varnishes, enamels and lacquers

CBIC CLEARANCE

HSN 3208 10 90 (Other polyester-based paints and varnishes) is subject to mandatory additional qualifier declarations in the import entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, all import declarations for Chapter 32 commodities must include the chemical qualifiers stipulated in Paragraphs 4.1 and 4.2 of that circular.

What this is

HSN code

3208 10 90

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
Import declaration from CBIC

Compliance steps

1
Include the 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 has been operative with effect from 15 October 2023 and applies to all bills of entry for polyester-based paints and varnishes under this tariff head.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Confirm that the bill of entry declaration captures the chemical composition qualifiers applicable to Chapters 28, 29, 32, 39 and CTH 3808. Non-compliance with the mandatory qualifier regime renders the declaration deficient and may result in customs detention and re-assessment at the port of entry.
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 chemical composition qualifiers required under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus — typically because the importer treats polyester-based coatings as a routine chemicals import and overlooks the cross-chapter qualifier mandate that simultaneously covers Chapters 28, 29, 39 and CTH 3808. A deficient declaration triggers reassessment and detention even when the substantive product is otherwise freely importable.

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Frequently asked

Does HSN 3208 10 90 require BIS certification?

No, no BIS Quality Control Order covers polyester-based paints and varnishes under this tariff line. Import compliance is governed by the Central Board of Indirect Taxes and Customs mandatory qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023.

Which specific qualifiers must be declared for Chapter 32 commodities under CBIC Circular 23/2023-Cus?

The qualifiers are stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; the importer must ensure the bill of entry reflects those chemical composition particulars with effect from 15 October 2023.

Does the mandatory qualifier requirement under CBIC Circular 23/2023-Cus apply to all polyester-based paint imports regardless of end use?

Yes, the circular applies to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808 without an end-use carve-out, so all consignments of HSN 3208 10 90 are within scope.

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