Other

Acrylic or vinyl polymer paints and varnishes, non-aqueous

CBIC CLEARANCE

HSN 3208 20 90 (Other acrylic or vinyl polymer-based paints and varnishes in non-aqueous medium) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory chemical-qualifier declarations at the bill-of-entry stage under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must include the additional qualifying particulars specified in Paragraphs 4.1 and 4.2 of that Circular for all commodities under Chapter 32, effective 15 October 2023.

What this is

HSN code

3208 20 90

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 from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all consignments under Chapters 28, 29, 32, 39, and CTH 3808, and the obligation applies to bills of entry filed on or after 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the import declaration accurately describes the polymer base (acrylic or vinyl) and the solvent medium (non-aqueous) of the goods, as these particulars form part of the mandatory qualifying information for Chapter 32 commodities and omission or misdescription may attract a detention or misdeclaration finding at the customs gate.
CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 32 qualifier schedule

A word of counsel

The most common error on this tariff line is filing the bill of entry with only the standard tariff description and omitting the Chapter 32 chemical qualifiers required under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. An incomplete declaration triggers a query from the proper officer, stalling out-of-charge and accruing demurrage and ground rent at the port. Pre-populate the qualifier fields in the customs software template before the consignment arrives at the designated port.

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Frequently asked

Does HSN 3208 20 90 require BIS certification?

No; no BIS Quality Control Order covers acrylic or vinyl polymer-based paints and varnishes in non-aqueous medium. The operative compliance obligation is the mandatory chemical-qualifier declaration under CBIC Circular 23/2023-Cus administered by the Central Board of Indirect Taxes and Customs.

From which date are the Chapter 32 mandatory qualifiers enforceable, and which chapters are covered?

The mandatory additional qualifiers under CBIC Circular 23/2023-Cus are effective from 15 October 2023 and apply to commodities under Chapters 28, 29, 32, 39, and CTH 3808.

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

Omission of the Paragraph 4.1 and 4.2 qualifiers constitutes an incomplete declaration under the Customs Act, 1962, exposing the consignment to detention and the importer to a misdeclaration inquiry by the proper officer at the bill-of-entry stage.

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