PREPARED DRIERS

Prepared driers for paints, varnishes and coatings

CBIC CLEARANCE

HSN 3211 00 00 (Prepared driers) is subject to mandatory additional qualifier declarations in import filings administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must include the stipulated Chapter 32 qualifiers in the import declaration at the bill-of-entry stage with effect from 15 October 2023.

What this is

HSN code

3211 00 00

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 declaration from CBIC
Bill of entry from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and compliance is mandatory with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Ensure the bill of entry correctly reflects the required Chapter 32 qualifier information before submission to customs. Incomplete or absent qualifier declarations may result in 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 Chapter 32 mandatory qualifiers, treating prepared driers as a straightforward chemical import with no declaration overlay. CBIC Circular 23/2023-Cus applies uniformly across Chapters 28, 29, 32, 39 and CTH 3808 from 15 October 2023 — an import declaration missing the stipulated qualifiers will be held at the port, attracting demurrage and ground rent until the declaration is corrected.

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Frequently asked

Does HSN 3211 00 00 require BIS certification?

No, prepared driers are not within the BIS Quality Control Order regime. Import is governed by the Central Board of Indirect Taxes and Customs mandatory qualifier framework under CBIC Circular 23/2023-Cus dated 30-09-2023, requiring stipulated Chapter 32 qualifiers in the import declaration from 15 October 2023.

From which date are the Chapter 32 mandatory qualifiers in import declarations enforceable?

The mandatory additional qualifiers under CBIC Circular 23/2023-Cus are enforceable with effect from 15 October 2023, as specified in paragraphs 4.1 and 4.2 of that circular.

Do the mandatory qualifier requirements under CBIC Circular 23/2023-Cus apply only to prepared driers, or to other chapters as well?

The qualifier requirement applies to all commodities under Chapters 28, 29, 32 and 39 and CTH 3808 — importers of prepared driers under Chapter 32 are subject to the same declaration obligation as importers across all those chapters.

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