Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes 95 % or more by weight of the total polymer content

Linear low density polyethylene (LLDPE) in primary forms

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3901 10 10 (Linear low density polyethylene, LLDPE) is subject to Directorate General of Foreign Trade (DGFT) import policy controls under the Foreign Trade Policy, with compliance required under CBIC Instruction 21/2025-Customs dated 02-07-2025 for Extended Producer Responsibility (EPR) registration verification on the centralised EPR portal for plastic packaging. Mandatory Chapter 39 additional qualifiers in import declarations apply under CBIC Circular 23/2023-Cus with effect from 15 October 2023, and Tariff Rate Quota conditions under the India-UAE Comprehensive Economic Partnership Agreement may apply depending on origin.

What this is

HSN code

3901 10 10

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, General Notes para 2(a); FTP 2015-20

Customs documentation

EPR portal registration proof from CPCB
Chapter 39 qualifiers declaration from CBIC
TRQ allocation certificate from DGFT

Compliance steps

1
Verify and upload proof of registration on the centralised EPR portal for plastic packaging before filing the bill of entry. Per CBIC Instruction 21/2025-Customs dated 02-07-2025, the customs proper officer must confirm this proof is presented; absence of valid EPR registration constitutes a compliance failure at out-of-charge.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been compulsory with effect from 15 October 2023 and their absence triggers reassessment or detention of the consignment.
CBIC Circular 23/2023-Cus dated 30-09-2023
3
Where the consignment originates from the UAE and is imported under the India-UAE CEPA Tariff Rate Quota, confirm allocation and comply with the procedure and conditions in Appendix 2A, Annexure IV of the FTP 2015-20 as revised. TRQ imports outside the allocated quantity or without the designated procedure revert to the standard MFN duty rate.
DGFT Public Notice 6/2015-20 dated 01-05-2022; CBIC Notification 22/22-Cus dated 30-04-2022; CBIC Notification 43/22-Cus dated 20-07-2022; DGFT Public Notice 23/2015-20 dated 29-08-2022

A word of counsel

The most frequent error on this tariff line is treating EPR registration as a downstream compliance obligation rather than a pre-clearance documentary requirement at the bill of entry. CBIC Instruction 21/2025-Customs makes EPR portal registration proof a gate-condition for out-of-charge: consignments where the importer has not registered — or cannot produce portal-verified proof — face detention and accruing demurrage regardless of otherwise complete documentation. Confirm portal registration status before the shipment departs the exporting country.

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Frequently asked

Does HSN 3901 10 10 require BIS certification?

No, no BIS Quality Control Order covers linear low density polyethylene in primary forms. Import is governed by Directorate General of Foreign Trade policy controls under the ITC (HS) import policy and General Notes para 2(a), with EPR portal registration and Chapter 39 mandatory qualifier requirements administered by the Central Board of Indirect Taxes and Customs.

What are the mandatory Chapter 39 qualifiers required at the bill of entry stage?

CBIC Circular 23/2023-Cus dated 30-09-2023 stipulates additional qualifiers in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, as detailed in paragraphs 4.1 and 4.2; these are compulsory with effect from 15 October 2023 and must be included in every import declaration for this CTI.

Does the India-UAE CEPA Tariff Rate Quota apply to all LLDPE imports from the UAE?

Only consignments that fall within the allocated TRQ quantity and follow the procedure in Appendix 2A, Annexure IV of the FTP 2015-20 qualify for the concessional CEPA rate; imports outside the TRQ allocation are subject to the standard MFN tariff and must comply with the general ITC (HS) import policy conditions.

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