Resin cement

Resin cement for mastics, caulking and surfacing

CBIC CLEARANCE

HSN 3214 90 20 (Resin cement) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under Chapter 32, operative from 15 October 2023. Import declarations must include the Chapter 32 qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.

What this is

HSN code

3214 90 20

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
Ensure the import declaration for resin cement includes all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier requirement applies to all commodities under Chapter 32 and has been operative from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the bill of entry accurately reflects the required Chapter 32 qualifiers before submission. Missing or incomplete qualifiers at the bill-of-entry stage may result in examination, detention, and assessment delay.
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 for resin cement without the mandatory Chapter 32 qualifiers, treating them as optional supplementary data. CBIC Circular 23/2023-Cus made these qualifiers compulsory from 15 October 2023; a declaration filed without them is deficient on its face and liable to examination and detention at the port of import.

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Frequently asked

Does HSN 3214 90 20 require BIS certification?

No, resin cement under this tariff line is not subject to any BIS Quality Control Order. The operative compliance requirement is the Central Board of Indirect Taxes and Customs mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus for Chapter 32 commodities.

Which chapters are covered by the mandatory qualifier requirement under CBIC Circular 23/2023-Cus?

The circular applies to commodities under Chapters 28, 29, 32, 39 and CTH 3808; HSN 3214 90 20 falls within Chapter 32 and is covered by the qualifier obligations in paragraphs 4.1 and 4.2.

What is the consequence of filing a bill of entry without the required Chapter 32 qualifiers?

A bill of entry lacking the mandatory qualifiers specified under CBIC Circular 23/2023-Cus is deficient and may be subjected to examination, assessment delay, and detention, with out-of-charge withheld until the declaration is corrected.

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