Acrylic emulsion

Acrylic emulsion paints and varnishes, aqueous medium

CBIC CLEARANCE

HSN 3209 10 10 (Acrylic emulsion) is subject to Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, which mandates additional qualifiers in import declarations for commodities under Chapter 32 with effect from 15 October 2023. No sectoral Partner Government Agency licence or permit applies; the operative compliance obligation at the bill-of-entry stage is the declaration of mandatory Chapter 32 qualifiers as specified in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3209 10 10

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 (mandatory Chapter 32 declaration qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for this consignment as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to 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, paragraphs 4.1 and 4.2
2
Upload the completed import declaration carrying the Chapter 32 qualifiers in e-Sanchit before filing the bill of entry. Bills of entry filed without the mandatory qualifiers are liable to be queried or detained at the customs gate by the proper officer.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The single most common error on this tariff line is filing the bill of entry with a standard product description and omitting the Chapter 32 mandatory qualifiers required under CBIC Circular 23/2023-Cus. Because acrylic emulsion also shares the multi-chapter qualifier regime with Chapters 28, 29, 39 and CTH 3808, importers who handle chemicals across those chapters sometimes apply the correct qualifiers to the primary commodity and inadvertently omit them from the Chapter 32 line item — triggering a customs query and consequential demurrage.

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Frequently asked

Does HSN 3209 10 10 require BIS certification?

No. Acrylic emulsion paints fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. The operative compliance obligation is the declaration of mandatory import qualifiers under CBIC Circular 23/2023-Cus dated 30-09-2023.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the qualifier fields that must be declared for Chapter 32 commodities; the Circular should be consulted directly for the current field list, as it applies with effect from 15 October 2023.

Does the Chapter 32 qualifier requirement apply to all acrylic emulsion imports or only certain sub-categories?

The mandatory qualifier requirement under CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32 without carve-out for sub-categories, meaning every consignment of acrylic emulsion under HSN 3209 10 10 must carry the prescribed qualifiers in the import declaration.

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