Synthetic enamel, other colours

Synthetic enamel paints, non-aqueous medium, other colours

CBIC CLEARANCE

HSN 3208 90 22 (Synthetic enamel, other colours) 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. All import declarations for commodities under Chapter 32 must carry the stipulated qualifiers at paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3208 90 22

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 prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration at the bill-of-entry stage. These qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Verify that the import declaration filed in the customs system accurately reflects the qualifier fields as specified for Chapter 32 entries. Incomplete or absent qualifier data will result in customs holding the bill of entry and may cause consignment detention and demurrage.
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 without populating the Chapter 32 additional-qualifier fields, which became mandatory from 15 October 2023. An import declaration lacking the stipulated qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus will be flagged during assessment, exposing the consignment to detention and ground rent while the declaration is amended.

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Frequently asked

Does HSN 3208 90 22 require BIS certification?

No, no BIS Quality Control Order covers synthetic enamel paints under this tariff line. The operative compliance obligation is the CBIC mandatory additional-qualifier requirement under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 32 import declarations from 15 October 2023.

Which specific paragraphs of CBIC Circular 23/2023-Cus apply to Chapter 32 goods?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus prescribe the mandatory additional qualifiers; these apply to commodities under Chapters 28, 29, 32, 39 and CTH 3808 uniformly from 15 October 2023.

What happens if the mandatory qualifiers are omitted from the bill of entry?

An import declaration without the required Chapter 32 qualifiers will be held during customs assessment, resulting in consignment detention, accumulating demurrage and ground rent until a corrected declaration is accepted.

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