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HomeHSNChapter 32HSN 3213 90 00

Other

Artists, students and amusement colours, other preparations

CBIC CLEARANCE

HSN 3213 90 00 (artists', students' or signboard painters' colours and amusement colours — other preparations) is subject to customs declaration controls administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Mandatory additional qualifiers in the import declaration are required for all commodities under Chapter 32, with effect from 15 October 2023.

What this is
HSN code
3213 90 00
Chapter
32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes
Primary regulator
CBIC · Mandatory declaration qualifiers, Chapter 32, CBIC Circular 23/2023-Cus
Customs documentation
  • Chapter 32 qualifiers from CBIC
  • Import declaration from CBIC
Compliance steps
  1. 1
    Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
  2. 2
    Verify that the bill of entry filed at the customs station reflects the correct Chapter 32 qualifiers before out-of-charge. An incomplete or missing qualifier declaration may result in consignment detention pending rectification.
    CBIC Circular 23/2023-Cus dated 30-09-2023
A word of counsel

The most frequent error on this tariff line is filing a standard bill of entry without appending the Chapter 32 mandatory additional qualifiers required under CBIC Circular 23/2023-Cus. Because 3213 90 00 is a residual 'Other' sub-heading, importers occasionally assume it falls outside the qualifier mandate; it does not — the obligation applies to all CTHs within Chapter 32 without exception, and an incomplete declaration attracts customs hold at the first assessment stage.

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Frequently asked
Does HSN 3213 90 00 require BIS certification?
No, no BIS Quality Control Order covers artists', students' or amusement colour preparations under this tariff line. The operative requirement is compliance with mandatory import declaration qualifiers under Chapter 32 as directed by the Central Board of Indirect Taxes and Customs via CBIC Circular 23/2023-Cus.
From which date are the Chapter 32 mandatory additional qualifiers enforceable?
The qualifier requirement is mandatory with effect from 15 October 2023, per paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023.
Does the mandatory-qualifier obligation under CBIC Circular 23/2023-Cus apply to all products under Chapter 32 or only selected tariff lines?
The obligation applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 without differentiation by sub-heading; HSN 3213 90 00 as a Chapter 32 entry is fully within its scope.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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