Nitrocellulose lacquers

Nitrocellulose lacquers dissolved in non-aqueous medium

CBIC CLEARANCE

HSN 3208 90 11 (Nitrocellulose lacquers) 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. Importers must furnish Chapter 32 chemical qualifiers at the declaration stage as stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3208 90 11

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 all mandatory additional qualifiers in the import declaration for this Chapter 32 commodity as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all bills of entry filed on or after that date.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the customs broker or filing agent has correctly populated the qualifier fields for Chapter 32 in the ICES bill-of-entry system. An incomplete or absent qualifier entry will delay out-of-charge and may attract examination or misdeclaration proceedings.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most frequent error on this tariff line is treating the Chapter 32 qualifier mandate as a minor clerical formality and leaving the additional-qualifier fields blank or partially populated. CBIC Circular 23/2023-Cus extends this obligation across Chapters 28, 29, 32, 39 and CTH 3808 as a uniform compliance layer; blanks are not auto-waived and will hold the bill of entry in a query state, attracting demurrage and ground rent while the importer furnishes the missing information retrospectively.

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Frequently asked

Does HSN 3208 90 11 require BIS certification?

No, nitrocellulose lacquers under this tariff line are not covered by any BIS Quality Control Order. The operative compliance requirement is the CBIC mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date do the Chapter 32 mandatory qualifiers apply, and where in the declaration must they appear?

The qualifier requirement is operative with effect from 15 October 2023, and the fields to be populated are specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.

Does this qualifier requirement apply only to nitrocellulose lacquers or to other headings in Chapter 32 as well?

CBIC Circular 23/2023-Cus extends the mandatory-qualifier obligation to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, so the requirement applies across the broader Chapter 32 product range, not exclusively to nitrocellulose lacquers.

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