Other

Non-aqueous synthetic polymer paints, varnishes and lacquers

CBIC CLEARANCE

HSN 3208 90 19 (Other paints and varnishes based on synthetic or chemically modified natural polymers in non-aqueous medium) is subject to mandatory additional qualifier declarations in the import bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The qualifier requirements apply to all commodities under Chapter 32 as stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3208 90 19

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 32 qualifier declarations, Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Ensure the import declaration for HSN 3208 90 19 includes all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory for all Chapter 32 commodities and must appear in the bill 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 qualifier declarations accurately reflect the chemical composition and polymer basis of the product — synthetic polymer or chemically modified natural polymer, dissolved or dispersed in a non-aqueous medium. Incorrect or incomplete qualifier entries may result in bill of entry rejection or customs examination.
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 on the assumption that this residual 'Other' heading is outside the Circular's scope. CBIC Circular 23/2023-Cus applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 without exception for residual subheadings; a missing or incomplete qualifier entry triggers customs examination and, where the declaration is found materially deficient, a short-landing or misdeclaration notice under the Customs Act, 1962.

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Frequently asked

Does HSN 3208 90 19 require BIS certification?

No, no BIS Quality Control Order covers non-aqueous synthetic polymer paints and varnishes under this residual heading. The operative requirement is the mandatory additional qualifier declaration in the bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 32 imports?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the qualifier fields required for Chapter 32 bill of entry declarations; importers should consult the Circular directly to populate the relevant chemical and compositional fields accurately.

From which date did the Chapter 32 qualifier requirement become operative?

The mandatory additional qualifier requirement under CBIC Circular 23/2023-Cus took effect from 15 October 2023 for all commodities under Chapters 28, 29, 32, 39 and CTH 3808.

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