Poly tetra fluoro ethylene (PTFE) or silicon resin based coating materials

PTFE and silicone resin based coating materials

CBIC CLEARANCE

HSN 3210 00 40 (PTFE or silicon resin based coating materials) 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. Importers must include the prescribed Chapter 32 qualifiers in the import declaration at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

3210 00 40

Chapter

32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes

Primary regulator

CBIC · CBIC Circular 23/2023-Cus, mandatory Chapter 32 import-declaration qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for this tariff line as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement applies to commodities under Chapters 28, 29, 32, 39 and CTH 3808, and has been operative from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Verify at the bill-of-entry stage that the qualifier fields are correctly populated before submission. An incomplete or absent qualifier entry may result in the bill of entry being flagged for customs examination, consignment detention, and demurrage pending rectification.
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 mandatory Chapter 32 qualifiers, treating the requirement as advisory. CBIC Circular 23/2023-Cus makes the additional qualifiers mandatory with effect from 15 October 2023, and a declaration that omits them is subject to detention and examination by the proper officer — even where the consignment is otherwise fully duty-compliant.

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Frequently asked

Does HSN 3210 00 40 require BIS certification?

No, PTFE and silicone resin based coating materials under this tariff line fall outside the BIS Quality Control Order regime. The operative requirement is the mandatory import-declaration qualifier prescribed by CBIC Circular 23/2023-Cus dated 30-09-2023 for Chapter 32 commodities.

What are the mandatory additional qualifiers required by 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; they apply across Chapters 28, 29, 32, 39 and CTH 3808 and must be populated in the import declaration at the bill-of-entry stage with effect from 15 October 2023.

What happens if the Chapter 32 qualifiers are omitted from the import declaration?

An import declaration without the mandatory qualifiers is liable to be flagged by the proper officer for examination, resulting in consignment detention and demurrage until a corrected declaration is filed.

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