Insulating varnish

Insulating varnish based on synthetic polymers, non-aqueous

CBIC CLEARANCE

HSN 3208 90 41 (Insulating varnish) is subject to mandatory additional qualifier declarations in the import entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers of commodities under Chapter 32 must include the stipulated chemical-identity qualifiers at paragraphs 4.1 and 4.2 of that Circular in every bill of entry.

What this is

HSN code

3208 90 41

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
Bill of entry declaration to CBIC

Compliance steps

1
Include all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration at the bill of entry stage. These chemical-identity descriptors 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 qualifier information is drawn from the supplier's technical data sheet or certificate of analysis and accurately reflects the chemical composition of the insulating varnish. An incomplete or inconsistent declaration may result in consignment detention and examination by the proper officer at the port of import.
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 8-digit HSN description alone and omitting the Chapter 32 chemical qualifiers mandated since 15 October 2023. A declaration that satisfies legacy format requirements but lacks the paragraph 4.1 and 4.2 qualifiers is treated as a non-compliant entry, exposing the consignment to examination, detention, and demurrage at the port while the declaration is corrected.

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Frequently asked

Does HSN 3208 90 41 require BIS certification?

No, insulating varnish under this tariff line is not covered by any BIS Quality Control Order. Import compliance is governed by CBIC Circular 23/2023-Cus, which mandates additional chemical-identity qualifiers in the import declaration for all Chapter 32 commodities with effect from 15 October 2023.

Which specific qualifiers are required under CBIC Circular 23/2023-Cus for Chapter 32 imports?

The mandatory qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should obtain the precise descriptor fields from the Circular and populate them in the bill of entry from the supplier's technical documentation.

Does the Chapter 32 qualifier requirement apply to all import categories of insulating varnish or only to specific sub-categories?

The requirement applies to all commodities under Chapter 32 as a class, alongside Chapters 28, 29, 39 and CTH 3808; there are no sub-category carve-outs documented for insulating varnish under CTH 3208 90 41.

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