Other
Artists, students and amusement colours, other preparations
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.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include 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
- 2Verify 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
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.