Other

Other synthetic polymer paints and varnishes, non-aqueous

CBIC CLEARANCE

HSN 3208 90 49 (Other paints and varnishes) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory declaration requirements under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808 must include additional qualifying particulars as stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3208 90 49

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 from CBIC
Import declaration from CBIC

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and applies to every bill of entry filed for HSN 3208 90 49.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the qualifying particulars cover the correct chemical or polymer basis of the product, as the Circular applies across Chapters 28, 29, 32, 39 and CTH 3808 and non-compliant or incomplete declarations are liable to detention 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 a bill of entry with a generic product description and omitting the Chapter 32 additional qualifiers required under CBIC Circular 23/2023-Cus paragraphs 4.1 and 4.2. A declaration that does not specify the polymer basis, solvent type, or relevant chemical characteristics of the paint or varnish is treated as an incomplete import declaration, exposing the consignment to detention and demurrage while amendments are processed.

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Frequently asked

Does HSN 3208 90 49 require BIS certification?

No, this tariff line falls outside the BIS Quality Control Order regime; no BIS QCO covers other non-aqueous synthetic polymer paints and varnishes. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifying particulars in the import declaration with effect from 15 October 2023.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 set out the mandatory additional qualifiers for Chapters 28, 29, 32, 39 and CTH 3808; the current Circular text should be consulted for the precise field-by-field requirements applicable to Chapter 32 commodities.

Does the Chapter 32 qualifier requirement apply to all consignments regardless of value or volume?

Yes. CBIC Circular 23/2023-Cus applies to all import declarations for the listed chapters and CTHs with effect from 15 October 2023, with no de minimis carve-out stated in the Circular.

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