Enamels

Acrylic or vinyl polymer enamels, non-aqueous medium

CBIC CLEARANCE

HSN 3208 20 10 (Enamels) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory declaration requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, which requires importers to furnish additional qualifiers in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023. The ITC (HS) import policy administered by the Directorate General of Foreign Trade applies as the governing trade-policy framework.

What this is

HSN code

3208 20 10

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, mandatory Chapter 32 qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
At the bill of entry stage, furnish the mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These declarations became compulsory with effect from 15 October 2023 and apply to all import consignments under HSN 3208 20 10.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Confirm that the importer's product description in the import declaration precisely identifies the acrylic or vinyl polymer base and confirms the non-aqueous medium, ensuring alignment with the qualifier requirements. Incomplete or absent qualifiers risk detention of the consignment pending rectification.
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 CBIC circular as a post-clearance reporting formality rather than a pre-OOC condition. The proper officer is required to verify qualifier compliance before granting out-of-charge; consignments with absent or non-conforming qualifiers are detained, attracting demurrage and ground rent while the declaration is corrected.

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Frequently asked

Does HSN 3208 20 10 require BIS certification?

No, acrylic or vinyl polymer enamels in a non-aqueous medium are not covered by any BIS Quality Control Order. The operative requirement at the bill of entry is compliance with mandatory additional qualifiers under CBIC Circular 23/2023-Cus dated 30-09-2023.

Which specific paragraphs of CBIC Circular 23/2023-Cus apply to Chapter 32 imports?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 stipulate the mandatory additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.

Do the mandatory qualifier requirements under CBIC Circular 23/2023-Cus apply to all import channels, including courier and postal imports?

The circular applies to import declarations filed at the bill-of-entry stage; importers should confirm with their customs broker whether any channel-specific exemption applies, as no such carve-out is recorded in the regulatory record for this tariff line.

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