Metallic powder or flakes prepared as paints
Metallic powder or flakes prepared as paints
HSN 3210 00 30 (Metallic powder or flakes prepared as paints) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. All import entries for commodities under Chapter 32 must include the stipulated qualifiers at the bill-of-entry stage as a customs-compliance condition.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include the mandatory additional qualifiers in the import declaration for this Chapter 32 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier requirement is operative from 15 October 2023 and non-compliance renders the bill of entry deficient at the out-of-charge stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the bill of entry correctly reflects all required product-specific qualifiers before filing; customs officers will check qualifier completeness for all declarations covering Chapters 28, 29, 32, 39 and CTH 3808. Deficient declarations attract detention pending amendment.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a standard bill of entry without populating the Chapter 32 additional qualifiers introduced under CBIC Circular 23/2023-Cus. The qualifier fields are mandatory from 15 October 2023 and omission — even where the commercial invoice is complete — results in a deficient declaration, port detention, and demurrage accrual while the entry is amended and re-verified by the proper officer.