Dry distemper, including cement based water paints

Dry distemper and cement based water paints

CBIC CLEARANCE

HSN 3210 00 11 (Dry distemper, including cement based water paints) is subject to mandatory additional qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish Chapter 32 chemical-composition qualifiers in the import declaration at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

3210 00 11

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 to CBIC

Compliance steps

1
Ensure the import declaration for HSN 3210 00 11 includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be correctly furnished in the bill of entry with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the qualifier entries accurately reflect the chemical composition and product category of the imported dry distemper or cement-based water paint. Incomplete or inaccurate qualifier declarations expose the consignment to detention and misdeclaration proceedings under the Customs Act, 1962.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers — either because the importer is unaware that paints and distempers fall within the circular's scope alongside Chapters 28, 29, 39 and CTH 3808, or because the freight forwarder templates pre-date the 15 October 2023 enforcement date. A bill of entry lacking the required qualifiers is treated as an incomplete declaration and attracts detention pending amendment, with demurrage accruing at the port of entry.

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Frequently asked

Does HSN 3210 00 11 require BIS certification?

No, dry distemper and cement-based water paints are not covered by any BIS Quality Control Order. The operative compliance requirement is the mandatory additional-qualifier declaration under the Central Board of Indirect Taxes and Customs Circular 23/2023-Cus, applicable from 15 October 2023.

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

The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and must be incorporated into the import declaration at the bill-of-entry stage for all covered Chapter 32 CTIs, including HSN 3210 00 11.

What happens if the mandatory qualifiers are omitted from the bill of entry?

An import declaration without the required Chapter 32 qualifiers is treated as incomplete, subjecting the consignment to detention at the port of entry; the importer incurs demurrage and ground rent until the declaration is amended and accepted by customs.

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