Other

Ethylene-alpha-olefin copolymers, specific gravity below 0.94

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3901 40 90 (ethylene-alpha-olefin copolymers with specific gravity below 0.94) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy and the Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 39 qualifier regime operative from 15 October 2023. Importers sourcing from UAE under the India-UAE Comprehensive Economic Partnership Agreement (CEPA) may access Tariff Rate Quota allocations under CBIC Notification 22/2022-Customs. Plastic-packaging EPR portal registration verification under CBIC Instruction 21/2025-Customs applies as an additional customs overlay.

What this is

HSN code

3901 40 90

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39 (General Note 2(a))

Customs documentation

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

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for all Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies at the bill-of-entry stage without exception.
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 out-of-charge. Customs officers are directed to check this proof at the bill-of-entry stage per CBIC Instruction 21/2025-Customs.
CBIC Instruction 21/2025-Customs dated 02-07-2025
3
If importing under the India-UAE CEPA Tariff Rate Quota, comply with the allocation procedure and conditions in Annexure IV of Appendix 2A of the FTP 2015-20, as revised under DGFT Public Notice 6/2015-20 and DGFT Public Notice 23/2015-20. Ensure the TRQ-specific CBIC concessional-rate notification is cited on the bill of entry.
CBIC Notification 22/2022-Customs dated 30-04-2022; CBIC Notification 43/2022-Customs dated 20-07-2022; DGFT Public Notice 6/2015-20 dated 01-05-2022; DGFT Public Notice 23/2015-20 dated 29-08-2022

A word of counsel

The most frequent error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — an omission that triggers immediate query, assessment delay, and potential detention. The EPR portal registration requirement under CBIC Instruction 21/2025-Customs is a separate obligation targeting plastic-packaging importers and applies even where the polymer is imported in primary form for downstream processing; absence of the registration proof at the time of out-of-charge examination can result in consignment hold and demurrage.

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Frequently asked

Does HSN 3901 40 90 require BIS certification?

No. No BIS Quality Control Order covers ethylene-alpha-olefin copolymers in this subheading. Import compliance is governed by the Directorate General of Foreign Trade ITC (HS) import policy and CBIC's mandatory Chapter 39 qualifier and EPR portal registration regime.

What are the mandatory additional qualifiers required at the bill of entry for Chapter 39 imports?

CBIC Circular 23/2023-Cus dated 30-09-2023 mandates specific additional qualifiers in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, with the requirement operative from 15 October 2023 as detailed in Para 4.1 and 4.2 of that circular.

Does the India-UAE CEPA Tariff Rate Quota apply automatically to this HSN?

No. The TRQ benefit requires a prior allocation under the procedure in Annexure IV of Appendix 2A of the FTP 2015-20, and the importer must cite the relevant CBIC concessional-rate notification on the bill of entry; imports without a valid TRQ allocation are assessed at the standard applied rate.

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