Lacquers

Lacquers based on synthetic or modified natural polymers

CBIC CLEARANCE

HSN 3208 90 30 (Lacquers) is subject to mandatory additional qualifier declarations in the import entry under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The circular requires importers of commodities under Chapters 28, 29, 32, 39 and CTH 3808 to furnish specified qualifiers at paragraphs 4.1 and 4.2 of that circular.

What this is

HSN code

3208 90 30

Chapter

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

Primary regulator

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

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
At the bill-of-entry stage, furnish the mandatory additional qualifiers prescribed at paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for all commodities under Chapter 32. Failure to include the required qualifiers will result in bill-of-entry rejection or detention of the consignment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2, effective 15-10-2023
2
Coordinate with the supplier and customs broker to confirm that the import declaration reflects the correct qualifier values for the specific lacquer formulation — including polymer base and solvent medium — as required under the Chapter 32 qualifier regime.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2

A word of counsel

The most frequent error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers, treating this HSN as a routine paint-and-varnish import. The CBIC qualifier obligation under Circular 23/2023-Cus applies across all sub-headings of Chapters 28, 29, 32, 39 and CTH 3808 from 15 October 2023; an incomplete qualifier declaration is grounds for assessment-stage detention and demurrage accrual before the corrected entry is re-filed.

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Frequently asked

Does HSN 3208 90 30 require BIS certification?

No, lacquers under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs mandatory qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 32 commodities from 15 October 2023.

What are the mandatory qualifiers required at the bill of entry for HSN 3208 90 30?

The qualifiers are those stipulated at paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; the specific qualifier fields must be confirmed against the current CBIC systems at the time of filing, as they pertain to composition and formulation details for Chapter 32 commodities.

Does the CBIC qualifier obligation apply only to lacquers or to all paints and varnishes under Chapter 32?

The obligation covers all commodities under Chapters 28, 29, 32, 39 and CTH 3808 as specified in CBIC Circular 23/2023-Cus — lacquers under HSN 3208 90 30 are one subset within the broader Chapter 32 scope.

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