Other

Acrylic or vinyl polymer paints and varnishes, aqueous medium

CBIC CLEARANCE

HSN 3209 10 90 (Other acrylic or vinyl polymer paints and varnishes) is subject to mandatory additional qualifiers in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. The qualifier requirements, operative from 15 October 2023, apply to all commodities under Chapter 32 and must be embedded in the bill of entry at the time of filing.

What this is

HSN code

3209 10 90

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
Bill of entry declaration to CBIC

Compliance steps

1
Embed all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill-of-entry stage, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliant declarations are liable to detention and re-assessment at the port of import.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2, with effect from 15-10-2023
2
Verify that the importer's commercial documentation — invoice, packing list, and any technical data sheets — accurately reflects the qualifier particulars required under the CBIC circular. Discrepancies between the uploaded commercial documents and the declared qualifiers trigger a mismatch examination.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry with generic product descriptions and retrofitting the Chapter 32 qualifiers only after a customs query is raised. The CBIC circular requires the qualifiers to be declared at the time of filing, not as a post-query amendment; a retrospective qualifier insertion is treated as a misdeclaration, attracting monetary penalty and potential re-assessment of the assessed value.

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Frequently asked

Does HSN 3209 10 90 require BIS certification?

No, acrylic or vinyl polymer paints and varnishes dispersed in an aqueous medium are not covered by a BIS Quality Control Order. The operative compliance requirement is the mandatory declaration of Chapter 32 qualifiers under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 qualifiers mandatory, and which paragraphs of the CBIC circular govern them?

The qualifier requirements are operative with effect from 15 October 2023, as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, covering all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What is the consequence of filing a bill of entry without the mandatory qualifiers for this tariff line?

An import declaration lacking the stipulated Chapter 32 qualifiers is non-compliant with CBIC Circular 23/2023-Cus and exposes the consignment to detention, examination, and monetary penalty for misdeclaration at the port of import.

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