Other

Low-density polyethylene in primary forms (LDPE, LLDPE, other)

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3901 10 90 (low-density polyethylene in primary forms, specific gravity below 0.94) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy under Chapter 39, with additional customs-declaration obligations administered by the Central Board of Indirect Taxes and Customs (CBIC). Mandatory Chapter 39 qualifiers in the import declaration apply with effect from 15 October 2023 under CBIC Circular 23/2023-Cus, and importers must verify registration on the centralised Extended Producer Responsibility (EPR) portal for plastic packaging.

What this is

HSN code

3901 10 90

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39; CBIC · Circular 23/2023-Cus (Chapter 39 qualifiers)

Customs documentation

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

Compliance steps

1
At the bill of entry, include the mandatory additional qualifiers prescribed for Chapter 39 commodities in the import declaration. These qualifiers are compulsory with effect from 15 October 2023 and apply to all import declarations for HSNs under Chapters 28, 29, 32, 39 and CTH 3808 as set out in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Verify and upload proof of registration on the centralised EPR portal for plastic packaging before filing the bill of entry. CBIC Instruction 21/2025-Customs requires the proper officer to verify this registration; absence of valid EPR registration proof will result in consignment detention pending rectification.
CBIC Instruction 21/2025-Customs dated 02-07-2025
3
If importing under the India-UAE Comprehensive Economic Partnership Agreement Tariff Rate Quota, obtain a TRQ allocation certificate through DGFT and comply with the conditions in Appendix 2A, Annexure IV of the Foreign Trade Policy 2015-20 as revised. Concessional duty under the TRQ applies only within the allocated quantity and subject to the procedure notified.
DGFT Public Notice 6/2015-2020 dated 01-05-2022; CBIC Notification 22/2022-Customs dated 30-04-2022; CBIC Notification 43/2022-Customs dated 20-07-2022; DGFT Public Notice 23/2015-2020 dated 29-08-2022

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers — a defect that triggers CBIC-level queries and consignment hold under Circular 23/2023-Cus. The EPR registration check under CBIC Instruction 21/2025-Customs is a separate, concurrent verification: even a technically complete bill of entry will be detained if the importer's EPR registration on the centralised portal is missing or expired. Confirm both the qualifier fields and EPR status before vessel arrival to avoid demurrage and ground rent.

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Frequently asked

Does HSN 3901 10 90 require BIS certification?

No, low-density polyethylene in primary forms is not covered by any BIS Quality Control Order. Import is governed by the Directorate General of Foreign Trade ITC (HS) policy for Chapter 39 and by CBIC Circular 23/2023-Cus mandatory declaration qualifiers, with an EPR portal registration requirement under CBIC Instruction 21/2025-Customs.

Which specific qualifiers must be declared in the import declaration for Chapter 39 goods?

The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023; they became mandatory for all Chapter 39 import declarations from 15 October 2023 and must be entered at the bill-of-entry stage.

Does the India-UAE CEPA Tariff Rate Quota apply to all imports of HSN 3901 10 90 or only to UAE-origin consignments?

The TRQ concessional regime applies only to UAE-origin consignments and only within the allocated quantity; the importer must hold a valid TRQ allocation from DGFT under Appendix 2A, Annexure IV of the Foreign Trade Policy 2015-20, and standard ITC (HS) policy conditions continue to govern non-UAE origin imports.

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