Dispersion paints

Aqueous dispersion paints based on synthetic polymers

CBIC CLEARANCE

HSN 3209 90 10 (Dispersion paints) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, all import declarations for commodities under Chapter 32 must carry the stipulated additional qualifiers as set out in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3209 90 10

Chapter

32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes

Primary regulator

CBIC · 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 for this consignment includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance renders the bill of entry liable to rejection or detention at the port of entry.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Confirm that the same qualifier requirements are met for any co-imported goods falling under Chapters 28, 29, and 39 and CTH 3808 shipped in the same consignment, as the Circular applies across all five chapter heads simultaneously.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most frequent error on this tariff line is filing the bill of entry with only the standard product description and omitting the Chapter 32 additional qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration deficient in the required qualifiers is treated as a misdeclaration under the Customs Act, 1962, exposing the consignment to detention, demurrage, and monetary penalty even where the goods themselves are unambiguously classified.

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Frequently asked

Does HSN 3209 90 10 require BIS certification?

No, dispersion paints in aqueous medium are not covered by any BIS Quality Control Order. Import compliance is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifiers in the import declaration for Chapter 32 commodities with effect from 15 October 2023.

What are the mandatory additional qualifiers required at the bill of entry for Chapter 32?

The qualifiers are specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; the importer must include them in the import declaration before filing, as the Circular has been operative since 15 October 2023.

Does the Chapter 32 qualifier obligation apply if dispersion paints are part of a mixed consignment with Chapter 29 or Chapter 39 goods?

Yes. CBIC Circular 23/2023-Cus applies to Chapters 28, 29, 32, 39 and CTH 3808 collectively, so each chapter-head item in a mixed consignment must independently carry the stipulated qualifiers in the import declaration.

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