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

LLDPE ethylene-alpha-olefin copolymer, specific gravity below 0.94

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3901 40 10 (Linear low density polyethylene — LLDPE) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy under the Foreign Trade (Development and Regulation) Act, 1992, with mandatory compliance of the Central Board of Indirect Taxes and Customs (CBIC) additional-qualifier requirement for Chapter 39 commodities effective 15 October 2023. Importers must also verify registration on the centralised EPR portal for plastic packaging per CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3901 40 10

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, General Note para 2(a); India-UAE CEPA TRQ procedure

Customs documentation

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

Compliance steps

1
At the bill of entry, include all mandatory additional qualifiers for Chapter 39 commodities as stipulated in para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. Non-inclusion of the required qualifiers renders the import declaration non-compliant and liable to customs detention effective 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Verify and submit proof of registration on the centralised EPR (Extended Producer Responsibility) portal for plastic packaging before out-of-charge. This verification requirement applies per CBIC Instruction 21/2025-Customs dated 02-07-2025.
CBIC Instruction 21/2025-Customs dated 02-07-2025
3
Where importing under the India-UAE Comprehensive Economic Partnership Agreement Tariff Rate Quota, comply with the allocation procedure and conditions in Appendix 2A of the FTP 2015-20 (revised para 2.107 of HBP 2015-20) and Annexure IV. Ensure the TRQ allocation certificate is in hand before filing; the applicable CBIC and DGFT notifications are CBIC Notification 22/22-Cus dated 30-04-2022, CBIC Notification 43/22-Cus dated 20-07-2022, DGFT Public Notice 6 of 2015-20 dated 01-05-2022, and DGFT Public Notice 23 of 2015-20 dated 29-08-2022.
CBIC Notification 22/22-Cus dated 30-04-2022; CBIC Notification 43/22-Cus dated 20-07-2022; DGFT Public Notice 6 of 2015-20 dated 01-05-2022; DGFT Public Notice 23 of 2015-20 dated 29-08-2022

A word of counsel

The most common error on this tariff line is treating the EPR portal-registration requirement as a post-clearance administrative step rather than a pre-out-of-charge condition. CBIC Instruction 21/2025-Customs places the verification obligation on the proper officer at the bill-of-entry stage; a consignment where EPR proof is absent will be held for want of compliance, accruing demurrage and ground rent. The mandatory Chapter 39 qualifiers under CBIC Circular 23/2023-Cus are a separate and concurrent obligation — omission of either triggers independent grounds for detention.

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Frequently asked

Does HSN 3901 40 10 require BIS certification?

No. No BIS Quality Control Order covers LLDPE ethylene-alpha-olefin copolymers in primary forms. Import is governed by the Directorate General of Foreign Trade ITC (HS) policy and the CBIC EPR portal-registration and Chapter 39 mandatory-qualifier requirements.

Which mandatory qualifiers are required in the import declaration for this HSN?

CBIC Circular 23/2023-Cus dated 30-09-2023 stipulates additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the specific qualifier fields for Chapter 39 are set out in para 4.1 and 4.2 of that circular, effective 15 October 2023.

Does the India-UAE CEPA Tariff Rate Quota apply to all imports under this CTI?

No — the TRQ route is available only where LLDPE falls within the notified items in Annexure IV of Appendix 2A of the FTP 2015-20, subject to allocation and the conditions laid down by DGFT Public Notice 23 of 2015-20 and CBIC Notification 43/22-Cus; imports outside the TRQ window are subject to the standard ITC (HS) policy.

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