Synthetic enamel, ultra white paints

Synthetic enamel and ultra white paints, non-aqueous medium

CBIC CLEARANCE

HSN 3208 90 21 (Synthetic enamel, ultra white paints) 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 declare the stipulated Chapter 32 qualifiers in the import declaration at the bill-of-entry stage as a condition of out-of-charge.

What this is

HSN code

3208 90 21

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 (mandatory Chapter 32 qualifiers)

Customs documentation

Chapter 32 qualifiers declaration to CBIC
Import declaration from importer

Compliance steps

1
Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. These qualifiers are required on every bill of entry filed on or after 15 October 2023.
CBIC Circular 23/2023-CUS dated 30-09-2023, paras 4.1 and 4.2
2
Verify that the same qualifier obligations are met for any co-imported goods falling under Chapters 28, 29, and 39 and CTH 3808 in the same shipment, as the circular applies across all five chapters simultaneously.
CBIC Circular 23/2023-CUS dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing the bill of entry with the standard product description and omitting the Chapter 32 mandatory qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. A declaration deficient in these qualifiers is treated as non-compliant at the time of out-of-charge assessment, resulting in consignment detention and demurrage until a corrected declaration is accepted by the proper officer.

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Frequently asked

Does HSN 3208 90 21 require BIS certification?

No, synthetic enamel and ultra white paints under this tariff line are not covered by any BIS Quality Control Order. Import compliance is governed by CBIC Circular 23/2023-CUS, which mandates specific additional qualifiers in the import declaration for all Chapter 32 commodities with effect from 15 October 2023.

What are the mandatory qualifiers required in the import declaration under CBIC Circular 23/2023-CUS?

The specific qualifiers are set out in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30 September 2023; importers should consult the circular directly to ensure every required data field is populated in the bill of entry.

Does the CBIC qualifier obligation apply only to Chapter 32, or to other chapters in the same shipment?

The obligation applies to Chapters 28, 29, 32, and 39 and CTH 3808 — all covered under the same circular — so a mixed shipment containing goods from any of these chapters must carry the appropriate qualifiers for each chapter's goods.

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