Other

Other paints, varnishes, enamels, lacquers and distempers

CBIC CLEARANCE

HSN 3210 00 19 (other paints and varnishes including enamels, lacquers and distempers) 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, operative from 15 October 2023. Import declarations for this tariff line must include the Chapter 32 qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3210 00 19

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 filed at the bill-of-entry stage includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative from 15 October 2023 and applies to all imports under HSN 3210 00 19.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Upload the completed declaration with Chapter 32 qualifiers in e-Sanchit before out-of-charge. Non-compliance with the qualifier requirement renders the bill of entry deficient and exposes the consignment to detention pending correction.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The qualifier requirement under CBIC Circular 23/2023-Cus spans Chapters 28, 29, 32, 39 and CTH 3808 — importers who file declarations for paints and varnishes without completing the Chapter 32-specific qualifier fields in Paragraphs 4.1 and 4.2 routinely receive bill-of-entry deficiency notices. Confirm with your customs broker that the declaration template used for this tariff line has been updated to the post-15-October-2023 format; legacy templates from before that date will omit the mandatory fields silently.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3210 00 19 require BIS certification?

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

What are the mandatory additional qualifiers required under CBIC Circular 23/2023-Cus for this HSN?

The specific qualifier fields are stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; the Circular applies to commodities under Chapters 28, 29, 32, 39 and CTH 3808 and must be consulted directly for the field-level detail.

What is the consequence of filing a bill of entry without the Chapter 32 qualifiers?

A declaration that omits the mandatory Chapter 32 qualifiers is treated as deficient under CBIC Circular 23/2023-Cus, and the consignment is liable to detention at the port of import pending rectification, with consequential demurrage and ground rent exposure.

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