Other

Non-aqueous synthetic polymer paints, varnishes and lacquers

CBIC CLEARANCE

HSN 3208 90 29 (Other non-aqueous synthetic polymer paints and varnishes) is subject to mandatory additional qualifiers in the import declaration administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The obligation applies at the bill-of-entry stage for all commodities under Chapter 32, with effect from 15 October 2023.

What this is

HSN code

3208 90 29

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus dated 30-09-2023 (Chapter 32 mandatory qualifiers)

Customs documentation

Chapter 32 qualifiers declaration from CBIC
Import declaration from CBIC

Compliance steps

1
Ensure the import declaration includes the mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The obligation applies with effect from 15 October 2023 and a declaration lacking the required qualifiers will not receive out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the importer's entry system reflects the Chapter 32 qualifier fields before lodging the bill of entry in ICEGATE. The same qualifier regime covers Chapters 28, 29 and 39 and CTH 3808, so importers handling multiple chemical headings must ensure Chapter 32-specific fields are not omitted.
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 a generic product description and omitting the Chapter 32 additional qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Because the circular spans Chapters 28, 29, 32, 39 and CTH 3808, importers handling mixed chemical consignments frequently apply the qualifiers to the headline headings and miss Chapter 32 residual lines such as 3208 90 29, resulting in customs examination and consignment detention pending re-declaration.

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Frequently asked

Does HSN 3208 90 29 require BIS certification?

No, no BIS Quality Control Order covers this residual non-aqueous synthetic polymer paints and varnishes tariff line. Import compliance is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifiers in the import declaration for Chapter 32 commodities.

From which date are the Chapter 32 additional qualifiers mandatory for this HSN?

The mandatory additional qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus apply with effect from 15 October 2023.

Are the additional qualifier requirements the same for all headings covered by CBIC Circular 23/2023-Cus?

The circular covers Chapters 28, 29, 32 and 39 and CTH 3808; each chapter has chapter-specific qualifier fields as stipulated in paragraphs 4.1 and 4.2, and the Chapter 32 fields must be completed for HSN 3208 90 29 regardless of compliance with the other chapter requirements.

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