Other
Non-refractory mastics, caulking compounds and surfacing preparations
HSN 3214 90 90 (Other mastics, caulking compounds and non-refractory surfacing preparations) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must include the prescribed Chapter 32 qualifiers in the import declaration at the bill-of-entry stage before out-of-charge.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative from 15 October 2023 and applies to all bill-of-entry filings under CTH 3214.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the import declaration accurately reflects the chemical composition or product category details required under the qualifier regime for Chapters 28, 29, 32, 39 and CTH 3808. An incomplete or inaccurate declaration may result in customs detention and demand for a revised bill of entry.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
The most frequent error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers, treating the residual 'Other' sub-heading as exempt from the qualifier regime. CBIC Circular 23/2023-Cus expressly covers all commodities under Chapter 32, including the residual entries; an incomplete qualifier field triggers a query from the proper officer, subjecting the consignment to detention, demurrage, and ground rent until a revised or supplementary declaration is accepted.