Oil bound distemper
Oil bound distemper, solvent-based paint
HSN 3210 00 12 (Oil bound distemper) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Importers must declare the specified chemical-composition qualifiers at the bill-of-entry stage for all goods falling under Chapter 32.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. These qualifiers apply to all commodities classified under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the bill of entry filed at the port of import correctly reflects the Chapter 32 qualifier data. Omission or misstatement of the mandatory qualifiers renders the declaration liable to amendment, detention, and potential penalty under the Customs Act, 1962.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 qualifiers, treating oil bound distemper as a routine paint import requiring no special declaration. CBIC Circular 23/2023-Cus has been in force since 15 October 2023, and customs systems flag non-compliant declarations for amendment before out-of-charge; a misdeclared or incomplete qualifier field can trigger demurrage and ground rent while the entry is held for correction.