Low density polyethylene (LDPE)

Low density polyethylene (LDPE) in primary forms

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3901 10 20 (Low density polyethylene, LDPE) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with compliance requirements under the Central Board of Indirect Taxes and Customs (CBIC) covering EPR portal registration for plastic packaging and mandatory Chapter 39 additional qualifiers. Importers must verify proof of registration on the centralised EPR portal for plastic packaging per CBIC Instruction 21/2025-Customs dated 02-07-2025, and file mandatory additional qualifiers in the import declaration effective 15 October 2023.

What this is

HSN code

3901 10 20

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, General Notes para 2(a); CBIC overlay

Customs documentation

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

Compliance steps

1
Verify and upload proof of registration on the centralised EPR (Extended Producer Responsibility) portal for plastic packaging before filing the bill of entry. Non-compliance with the EPR verification requirement is a breach of CBIC Instruction 21/2025-Customs and may result in consignment detention.
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 para 4.1 and 4.2 of CBIC Circular 23/2023-Customs, effective 15 October 2023. Declarations filed without the required qualifiers are treated as deficient and liable to be held at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023
3
If importing under the India-UAE Comprehensive Economic Partnership Agreement Tariff Rate Quota (TRQ), comply with the allocation and import procedures in Appendix 2A of FTP 2015-20 (revised para 2.107 and Annexure IV). Ensure the applicable DGFT allocation notification has been obtained and the TRQ conditions are satisfied before filing.
DGFT Public Notice 6 of 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 of 2015-20 dated 29-08-2022

A word of counsel

The most common oversight on this tariff line is treating LDPE as a commodity import without flagging the EPR portal registration obligation for plastic packaging — a requirement that sits with CBIC and applies at every bill of entry, not merely to the first import. An importer who files the declaration without uploading EPR registration proof faces out-of-charge refusal under CBIC Instruction 21/2025-Customs, with accruing demurrage while the registration is retroactively obtained. The Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus are a separate, concurrent requirement and are not satisfied by EPR compliance alone.

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Frequently asked

Does HSN 3901 10 20 require BIS certification?

No, low density polyethylene in primary forms is not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with CBIC overlays requiring EPR portal registration verification and mandatory Chapter 39 additional qualifiers in the import declaration.

What are the mandatory Chapter 39 additional qualifiers and when did they become effective?

Per CBIC Circular 23/2023-Cus dated 30-09-2023, mandatory additional qualifiers must be included in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, as stipulated in para 4.1 and 4.2, with effect from 15 October 2023.

Does the India-UAE CEPA TRQ apply to all LDPE imports or only to specific origins?

The TRQ under the India-UAE Comprehensive Economic Partnership Agreement applies only to items notified in Annexure IV of Appendix 2A of FTP 2015-20 and is origin-specific; importers from other countries are not eligible for TRQ allocation and must comply with the standard ITC (HS) import policy under para 2(a) of the General Notes.

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