Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings

Glaziers' putty, grafting putty, resin cements, mastics, painters' fillings

CBIC CLEARANCE

HSN 3214 10 00 (Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements at the bill-of-entry stage under CBIC Circular 23/2023-Cus dated 30-09-2023. The Circular requires importers of commodities under Chapters 28, 29, 32 and 39 to furnish specified additional qualifiers in import declarations with effect from 15 October 2023.

What this is

HSN code

3214 10 00

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 (Chapter 32 mandatory qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration at the bill-of-entry stage as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all commodities classified under Chapters 28, 29, 32 and 39 and CTH 3808, and has been operative with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
2
Verify that the bill of entry correctly reflects the Chapter 32 qualifiers before submission; an incomplete or absent qualifier entry will prevent customs out-of-charge and may result in consignment detention and demurrage at the port of import.
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 Chapter 32 additional qualifiers, treating them as optional descriptors rather than mandatory declaration fields. CBIC Circular 23/2023-Cus makes the qualifiers a pre-clearance requirement operative from 15 October 2023; an import declaration lodged without them is deficient at the time of filing, and correction after examination triggers delay, ground rent, and potential re-examination.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3214 10 00 require BIS certification?

No, glaziers' putty, resin cements and allied mastics under this tariff line are not covered by any BIS Quality Control Order. The operative compliance requirement is the mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus, applicable to all Chapter 32 commodities from 15 October 2023.

Which specific qualifiers must be declared at the bill of entry for Chapter 32 goods?

The qualifiers are stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should refer to those paragraphs directly to confirm the exact fields required for Chapter 32 commodities.

Does the CBIC qualifier requirement apply only to HSN 3214 10 00 or to the broader heading?

The requirement covers all commodities classified under Chapters 28, 29, 32 and 39 and CTH 3808, so it applies across the Chapter 32 heading, not solely to this 8-digit tariff line.

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