Polyethylene having a specific gravity of 0.94 or more
High-density polyethylene in primary forms (HDPE, LLDPE)
HSN 3901 20 00 (Polyethylene having a specific gravity of 0.94 or more) is subject to import policy controls administered by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) policy, with mandatory additional qualifiers in import declarations required under CBIC Circular 23/2023-Cus for Chapter 39 commodities. Importers must also verify proof of registration on the centralised Extended Producer Responsibility (EPR) portal for plastic packaging, per CBIC Instruction 21/2025-Customs dated 02-07-2025. A Tariff Rate Quota facility is available for eligible importers under the India-UAE Comprehensive Economic Partnership Agreement.
- EPR portal registration proof from CPCB
- Chapter 39 mandatory qualifiers from CBIC
- TRQ allocation certificate from DGFT
- 1Verify that the importer holds valid registration on the centralised EPR portal for plastic packaging and upload proof at the bill of entry stage. Failure to demonstrate EPR registration constitutes non-compliance with CBIC Instruction 21/2025-Customs and may result in detention of the consignment.CBIC Instruction 21/2025-Customs dated 02-07-2025
- 2Include 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, effective 15 October 2023. Missing or incomplete qualifiers will cause the bill of entry to fail system validation at the time of filing.CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Where importing under the India-UAE CEPA Tariff Rate Quota, comply with the procedure and conditions in Appendix 2A (Annexure IV) of FTP 2015-20 as revised by DGFT Public Notice 6/2015-20 dated 01-05-2022 and DGFT Public Notice 23/2015-20 dated 29-08-2022, and ensure the TRQ allocation is confirmed before the bill of entry is filed.DGFT Public Notice 6/2015-20 dated 01-05-2022 · DGFT Public Notice 23/2015-20 dated 29-08-2022 · CBIC Notification 22/2022-Cus dated 30-04-2022 · CBIC Notification 43/2022-Cus dated 20-07-2022
The most common error on this tariff line is overlooking the EPR portal registration requirement as a bill-of-entry precondition. Importers treating EPR compliance as a post-import administrative matter face consignment detention under CBIC Instruction 21/2025-Customs; the registration must be live and verifiable on the centralised portal before the vessel arrives. The Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus are a separate and concurrent declaration requirement — non-submission of either triggers independent grounds for out-of-charge refusal.