Pigments in linseed oil, white spirit, spirit of turpentine, varnish and other paints or enamel media not elsewhere specified or included

Pigments dispersed in non-aqueous paint or enamel media

CBIC CLEARANCE

HSN 3212 90 10 (Pigments in linseed oil, white spirit, spirit of turpentine, varnish and other paints or enamel media) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements for import declarations under Chapter 32. With effect from 15 October 2023, CBIC Circular 23/2023-Cus requires importers to furnish specified additional qualifiers at the bill-of-entry stage.

What this is

HSN code

3212 90 10

Chapter

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

Primary regulator

CBIC · Mandatory additional qualifiers, CBIC Circular 23/2023-Cus dated 30-09-2023

Customs documentation

Additional qualifier declaration from CBIC
Bill of entry with Chapter 32 qualifiers from importer

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory at the bill-of-entry stage with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the declaration covers all co-applicable chapters listed in the circular — Chapters 28, 29, 32, 39 and CTH 3808 — since a single consignment spanning multiple chapters must carry qualifiers for each relevant tariff heading.
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 additional qualifiers, treating the requirement as discretionary supplementary information. CBIC Circular 23/2023-Cus makes these qualifiers a hard compliance condition from 15 October 2023; declarations lacking the prescribed particulars under paragraphs 4.1 and 4.2 are liable to be held at the port, attracting detention and demurrage until a corrected or supplemented declaration is accepted by the proper officer.

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Frequently asked

Does HSN 3212 90 10 require BIS certification?

No, this tariff line is not covered by any BIS Quality Control Order. The operative compliance requirement is the mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus dated 30 September 2023, administered by the Central Board of Indirect Taxes and Customs.

From which date are the Chapter 32 additional qualifiers mandatory, and which other chapters share this requirement?

The requirement is effective from 15 October 2023 and applies to commodities under Chapters 28, 29, 32, 39 and CTH 3808 as specified in CBIC Circular 23/2023-Cus.

What happens if the mandatory qualifiers are omitted from the import declaration?

A declaration filed without the prescribed qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus may be detained at the port pending correction, with demurrage and ground rent accruing until the proper officer accepts the compliant declaration.

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