Non-refractory surfacing preparations

Non-refractory surfacing preparations for facades, walls, floors

CBIC CLEARANCE

HSN 3214 90 10 (Non-refractory surfacing preparations) is subject to customs policy administered by the Central Board of Indirect Taxes and Customs (CBIC), with mandatory additional qualifiers required in import declarations for commodities under Chapter 32. CBIC Circular 23/2023-Cus dated 30-09-2023 mandates specific declaration qualifiers at the bill-of-entry stage with effect from 15 October 2023.

What this is

HSN code

3214 90 10

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 declaration from CBIC
Bill of entry with mandatory qualifiers from importer

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for this Chapter 32 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory with effect from 15 October 2023 and must appear on the bill of entry before out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Verify that the import declaration accurately describes the product composition and end-use category to satisfy the Chapter 32 qualifier requirements. Failure to provide compliant qualifiers at the bill-of-entry stage may result in consignment 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 the Chapter 32 mandatory qualifiers, treating the declaration as a standard residual-category entry. CBIC Circular 23/2023-Cus applies across Chapters 28, 29, 32, 39 and CTH 3808 — omission of the stipulated qualifiers under paras 4.1 and 4.2 is treated as an incomplete declaration, triggering detention and demurrage while the entry is re-submitted with the correct qualifiers.

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 90 10 require BIS certification?

No, no BIS Quality Control Order covers non-refractory surfacing preparations under this tariff line. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates mandatory declaration qualifiers for Chapter 32 commodities with effect from 15 October 2023.

Which specific paragraphs of CBIC Circular 23/2023-Cus apply at the bill of entry?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the mandatory additional qualifiers required in import declarations for commodities under Chapter 32, operative from 15 October 2023.

Does the mandatory-qualifier requirement under CBIC Circular 23/2023-Cus apply to other chapters in the same consignment?

Yes. The circular covers commodities under Chapters 28, 29, 32, 39 and CTH 3808; a mixed consignment containing goods from more than one of these chapters requires compliant qualifiers for each covered tariff line in the same bill of entry.

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