Colours in sets

Artists, students and amusement colours in sets

CBIC CLEARANCE

HSN 3213 10 00 (Colours in sets) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory declaration requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, which stipulates additional qualifiers in import declarations for commodities under Chapter 32 with effect from 15 October 2023. No separate sectoral PGA licence or permit is required; compliance at the bill-of-entry stage turns on the accuracy and completeness of the Chapter 32 qualifiers filed in the import declaration.

What this is

HSN code

3213 10 00

Chapter

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

Primary regulator

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

Customs documentation

Chapter 32 qualifiers from CBIC
Commercial invoice from exporter

Compliance steps

1
File the import declaration with the mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all bills of entry covering HSN 3213 10 00.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Ensure the commercial invoice and packing documents reflect the specific product descriptors required by the Chapter 32 qualifier regime. Incomplete or generic product descriptions at the declaration stage trigger mismatch flags and can result in consignment examination or detention pending clarification.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2

A word of counsel

The most frequent error on this tariff line is filing a generic product description — 'colours in sets' or 'artist colours' — without the commodity-specific qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations short of the required Chapter 32 qualifiers attract examination orders and demurrage exposure; the obligation applies irrespective of consignment value or country of origin.

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Frequently asked

Does HSN 3213 10 00 require BIS certification?

No. No BIS Quality Control Order covers artists', students' or amusement colours in sets. The operative compliance obligation is the mandatory Chapter 32 import-declaration qualifier requirement under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs.

From which date are the Chapter 32 mandatory qualifiers enforceable for this HSN?

The mandatory additional qualifier requirements for Chapter 32 commodities under CBIC Circular 23/2023-Cus are enforceable with effect from 15 October 2023; all bills of entry filed on or after that date must comply.

Does the CBIC qualifier requirement apply to all Chapter 32 sub-headings or only to specific CTIs?

Circular 23/2023-Cus covers commodities under Chapters 28, 29, 32, 39 and CTH 3808 as a group; HSN 3213 10 00 falls within Chapter 32 and is therefore within scope of the qualifier obligation set out in paragraphs 4.1 and 4.2.

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