Ethylene-vinyl acetate copolymers

Ethylene-vinyl acetate copolymers in primary forms

CBIC CLEARANCE

HSN 3901 30 00 (Ethylene-vinyl acetate copolymers) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls requiring mandatory additional qualifiers in import declarations under Chapter 39, operative from 15 October 2023 per CBIC Circular 23/2023-Cus. Extended Producer Responsibility registration on the centralised EPR portal for plastic packaging must also be verified at the bill-of-entry stage per CBIC Instruction 21/2025-Cus.

What this is

HSN code

3901 30 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 import-declaration qualifiers and EPR portal compliance

Customs documentation

EPR registration proof from CPCB portal
Chapter 39 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
File mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are obligatory with effect from 15 October 2023 and non-inclusion renders the bill of entry deficient, attracting examination and detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Verify and upload proof of registration on the centralised Extended Producer Responsibility (EPR) portal for plastic packaging before out-of-charge. The customs proper officer is required to check EPR portal registration compliance at the bill-of-entry stage.
CBIC Instruction 21/2025-Cus dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers, treating EVA copolymers as a routine plastic resin entry. CBIC Circular 23/2023-Cus applies across all Chapter 28, 29, 32, 39 and CTH 3808 commodities without exception, and a declaration missing the stipulated qualifiers triggers a mismatch flag in the CBIC system — leading to examination orders, demurrage, and potential ground rent at the port of import.

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Frequently asked

Does HSN 3901 30 00 require BIS certification?

No, ethylene-vinyl acetate copolymers in primary forms fall outside the BIS Quality Control Order regime. Import is governed by Central Board of Indirect Taxes and Customs policy controls, principally the Chapter 39 mandatory-qualifier requirement under CBIC Circular 23/2023-Cus and the EPR portal verification requirement under CBIC Instruction 21/2025-Cus.

Which specific qualifiers are required in the import declaration for Chapter 39 under CBIC Circular 23/2023-Cus?

The mandatory additional qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023, applicable to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.

Does the EPR portal registration requirement apply to all importers of plastic packaging materials, including EVA copolymers?

Yes. CBIC Instruction 21/2025-Cus dated 02 July 2025 requires customs officers to verify proof of registration on the centralised EPR portal for plastic packaging at the bill-of-entry stage, and EVA copolymers used as plastic packaging fall within this obligation.

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