Other
Other paints and varnishes based on synthetic polymers, non-aqueous medium
HSN 3208 90 90 (Other paints and varnishes in non-aqueous medium) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the additional qualifiers prescribed in paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage, effective 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration for HSN 3208 90 90 includes the mandatory additional qualifiers prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the bill of entry filed at the port of import correctly captures the qualifier details at the line-item level. Failure to include the stipulated qualifiers may result in the bill of entry being flagged for examination or detention by the assessing officer.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory additional qualifiers, treating 3208 90 90 as a residual 'Other' entry with no special documentation obligation. CBIC Circular 23/2023-Cus applies to all eight-digit lines within the listed chapters without residual carve-outs; an incomplete declaration is treated as a misdeclaration, attracting examination, detention, and potential monetary penalty under the Customs Act, 1962.