Other

Other paints, varnishes, enamels, lacquers and distempers

CBIC CLEARANCE

HSN 3210 00 90 (Other paints and varnishes) 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 specified Chapter 32 qualifiers in import declarations at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

3210 00 90

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 specified under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration for every consignment under this tariff line. Failure to furnish the required qualifiers renders the bill of entry non-compliant and liable to detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Verify that the Chapter 32 qualifier obligations are met before filing the bill of entry, as the requirement is operative with effect from 15 October 2023. Ensure the declaration accurately reflects product composition details as stipulated for Chapters 28, 29, 32, 39 and CTH 3808.
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 Chapter 32 mandatory qualifiers — treating the obligation as a post-clearance correction rather than a pre-filing requirement. CBIC Circular 23/2023-Cus makes the qualifiers a condition of the import declaration itself; an incomplete declaration is treated as a non-declaration of mandatory particulars, exposing the consignment to detention and potential penalty under the Customs Act, 1962.

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Frequently asked

Does HSN 3210 00 90 require BIS certification?

No, no BIS Quality Control Order covers this residual paints-and-varnishes tariff line. Import is governed by the Central Board of Indirect Taxes and Customs mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023.

Which specific qualifiers must be declared for Chapter 32 imports under CBIC Circular 23/2023-Cus?

The mandatory qualifiers are set out in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus; importers should extract the Chapter 32-specific qualifier fields from that circular and pre-populate them in the bill-of-entry declaration before filing.

Does the qualifier obligation under CBIC Circular 23/2023-Cus apply to all sub-headings under Chapters 28, 29, 32, 39 and CTH 3808?

Yes, the circular applies across all commodities under Chapters 28, 29, 32, 39 and CTH 3808 as specified therein, with the requirement operative from 15 October 2023.

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