Slip agents

Slip agents in non-aqueous polymer paint solutions

CBIC CLEARANCE

HSN 3208 90 50 (Slip agents) is subject to mandatory additional qualifier declarations at the bill-of-entry stage under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. The circular requires importers of commodities under Chapters 28, 29, 32, 39 and CTH 3808 to furnish the qualifiers stipulated in paragraphs 4.1 and 4.2, with effect from 15 October 2023.

What this is

HSN code

3208 90 50

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 to CBIC

Compliance steps

1
Include the mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration for this consignment. The qualifier requirement applies to all Chapter 32 commodities with effect from 15 October 2023 and non-compliance renders the bill of entry liable to rejection at the customs gate.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the bill of entry accurately describes the chemical composition and end-use basis consistent with the Chapter 32 qualifier framework before filing. An under-described or incomplete declaration triggers a customs query and may result in detention and demurrage pending re-submission.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers, treating slip agents as a routine chemical import. CBIC Circular 23/2023-Cus applies to all eight-digit lines under Chapter 32, including residual 'Other' sub-headings such as 3208 90 50; an incomplete qualifier declaration results in customs detention and ground rent pending a corrected filing.

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Frequently asked

Does HSN 3208 90 50 require BIS certification?

No, slip agents classified under this tariff line are not covered by any BIS Quality Control Order. The operative compliance requirement is the mandatory additional qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, effective from 15 October 2023.

Which specific qualifiers must be declared for Chapter 32 goods under CBIC Circular 23/2023-Cus?

The qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should consult the circular directly to confirm the current list of required descriptor fields for each commodity under Chapters 28, 29, 32, 39 and CTH 3808.

From which date did the mandatory qualifier requirement become effective for this HSN?

The mandatory additional qualifier requirement under CBIC Circular 23/2023-Cus took effect from 15 October 2023 and applies to all import declarations for Chapter 32 commodities filed on or after that date.

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