Prepared water pigments of a kind used for finishing leather

Prepared water pigments for leather finishing

CBIC CLEARANCE

HSN 3210 00 20 (Prepared water pigments of a kind used for finishing leather) is subject to mandatory additional qualifier declarations in the import entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirements for Chapter 32 commodities apply at the bill-of-entry stage with effect from 15 October 2023.

What this is

HSN code

3210 00 20

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
Include all mandatory additional qualifiers in the import declaration as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 32 commodities. Non-compliance with the qualifier requirement with effect from 15 October 2023 renders the bill of entry incomplete and liable to detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Verify that the importer's declaration captures the product-specific identifiers required under the Chapter 32 qualifier regime — covering paints, varnishes, and prepared water pigments — before filing the bill of entry at the port of import.
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 without the Chapter 32 mandatory qualifiers on the assumption that prepared water pigments are a minor sub-category exempt from the chemical-declaration overlay. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32 without sub-category carve-outs; an incomplete qualifier field triggers a mismatch flag at assessment, causing consignment detention and demurrage while a revised declaration is processed.

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Frequently asked

Does HSN 3210 00 20 require BIS certification?

No, prepared water pigments for leather finishing fall outside the BIS Quality Control Order regime. 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.

From which date are the Chapter 32 mandatory qualifier requirements operative?

The mandatory additional qualifier requirements for Chapter 32 commodities, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, are operative with effect from 15 October 2023.

Do the same qualifier obligations apply to other chemical chapters imported alongside HSN 3210 00 20?

Yes. CBIC Circular 23/2023-Cus extends the mandatory qualifier declaration to commodities under Chapters 28, 29, 32, 39 and CTH 3808, so multi-chapter shipments must carry compliant qualifier declarations for each covered chapter line.

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