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Aluminium paste

Aluminium paste pigment dispersed in non-aqueous media

CBIC CLEARANCE

HSN 3212 90 30 (Aluminium paste) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Chapter 32 commodities including aluminium paste must satisfy the chemical-descriptor qualifier requirements stipulated in paragraphs 4.1 and 4.2 of that circular at the bill-of-entry stage.

What this is
HSN code
3212 90 30
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 (mandatory Chapter 32 qualifiers)
Customs documentation
  • Chapter 32 qualifiers declaration to CBIC
  • Bill of entry with CBIC mandatory descriptors
Compliance steps
  1. 1
    File the bill of entry with the mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These chemical-descriptor fields became compulsory with effect from 15 October 2023 and a declaration lacking them will be held at the port.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
  2. 2
    Verify that the import declaration correctly identifies the product as aluminium paste under CTH 3212 90 30, distinct from other metallic-powder or metallic-flake products in the same heading. Mis-description of the chemical or physical form triggers a re-assessment of the qualifier fields and risks detention 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 completing the Chapter 32 mandatory qualifier fields introduced by CBIC Circular 23/2023-Cus — a deficiency that is not rectifiable after the system flags the declaration. Because the circular covers Chapters 28, 29, 32, 39 and CTH 3808 simultaneously, importers who handle multiple chemical headings sometimes apply the qualifier template for an adjacent chapter and omit the Chapter 32-specific descriptors, resulting in detention and demurrage pending a revised declaration.

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Frequently asked
Does HSN 3212 90 30 require BIS certification?
No. No BIS Quality Control Order covers aluminium paste or other pigments dispersed in non-aqueous media under Chapter 32. Import compliance is governed by the mandatory additional-qualifier requirements of CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs.
When did the mandatory Chapter 32 qualifier requirement take effect, and what fields are required?
The requirement took effect on 15 October 2023 under CBIC Circular 23/2023-Cus; the specific qualifier fields are detailed in paragraphs 4.1 and 4.2 of that circular and must be completed in the import declaration at the bill-of-entry stage.
Does the CBIC qualifier requirement apply only to aluminium paste or to other products in Chapter 32 as well?
It applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 as listed in CBIC Circular 23/2023-Cus; aluminium paste under CTH 3212 90 30 is one of the covered tariff lines.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishesHSNPIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES) DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE FORM, OF A KIND USED IN THE MANUFACTURE OF PAINTS (INCLUDING ENAMELS); STAMPING FOILS; DYES AND OTHER COLOURING MATTER PUT UP IN FORMS OR PACKINGS FOR RETAIL SALEHSNOther: