Lacquers

Acrylic or vinyl polymer lacquers, non-aqueous medium

CBIC CLEARANCE

HSN 3208 20 20 (Lacquers) is subject to mandatory Chapter 32 additional qualifier declarations in import filings administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The qualifiers — covering chemical composition, polymer base, and solvent type — must be furnished at the bill-of-entry stage for all commodities under Chapter 32.

What this is

HSN code

3208 20 20

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus, mandatory Chapter 32 import qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without the required qualifiers are liable to be treated as incomplete, attracting detention of the consignment at the port.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2, effective 15-10-2023
2
Verify that the qualifier requirements for the acrylic or vinyl polymer base and the non-aqueous solvent medium are correctly reflected in the bill of entry. This tariff line shares the qualifier framework applicable across Chapters 28, 29, 32, 39 and CTH 3808.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing a bill of entry with generic commodity descriptions and overlooking the Chapter 32 qualifier mandate that has been operative since 15 October 2023. Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus require declaration of specific chemical and composition qualifiers; a declaration that omits these qualifiers is treated as deficient at first assessment, resulting in consignment detention and demurrage while the importer furnishes corrected declarations.

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Frequently asked

Does HSN 3208 20 20 require BIS certification?

No, acrylic or vinyl polymer lacquers are not within the BIS Quality Control Order regime. Import is governed by mandatory Chapter 32 qualifier declarations administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 additional qualifier requirements operative?

The mandatory qualifier requirements under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are operative with effect from 15 October 2023 and apply to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808.

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

An import declaration filed without the required Chapter 32 qualifiers is treated as deficient at assessment, exposing the consignment to detention at the port of import and potential demurrage until a corrected declaration satisfying CBIC Circular 23/2023-Cus is accepted.

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