Other

Other polymers of ethylene in primary forms

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3901 90 00 (Other polymers of ethylene, in primary forms) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), including Tariff Rate Quota conditions under the India-UAE Comprehensive Economic Partnership Agreement. Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers under Chapter 39 and Extended Producer Responsibility portal verification for plastic packaging apply as customs-level overlays.

What this is

HSN code

3901 90 00

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39; India-UAE CEPA TRQ conditions

Customs documentation

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

Compliance steps

1
Verify Extended Producer Responsibility (EPR) registration on the centralised EPR portal for plastic packaging and ensure proof of registration is available at the bill-of-entry stage. Customs will verify this documentation per CBIC Instruction 21/2025-Customs dated 02-07-2025; failure to produce valid EPR registration triggers detention of the consignment.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include mandatory additional qualifiers in the import declaration for goods under Chapter 39 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Omission of the required Chapter 39 qualifiers renders the bill of entry non-compliant and liable to re-assessment or detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
3
Where importing under Tariff Rate Quota conditions of the India-UAE CEPA, obtain the TRQ allocation and comply with the procedure and conditions in Appendix 2A (Annexure IV) of the FTP 2015-20 as revised. Ensure the import is against a valid TRQ allocation notified under CBIC Notification 22/2022-Customs dated 30-04-2022 and observe any amendments under CBIC Notification 43/2022-Customs dated 20-07-2022.
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 mandatory Chapter 39 additional qualifiers required under CBIC Circular 23/2023-Cus, treating them as optional supplementary data. The qualifiers are assessed at the time of out-of-charge, and a deficient declaration attracts re-assessment and potential demurrage while the entry is corrected. EPR portal registration status should be confirmed before shipment departure, not at the port, as rectification after arrival extends ground-rent exposure.

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Frequently asked

Does HSN 3901 90 00 require BIS certification?

No. No BIS Quality Control Order covers this residual category of polymers of ethylene in primary forms. Import is governed by DGFT ITC (HS) import policy with CBIC-administered customs overlays, including mandatory Chapter 39 qualifiers and EPR portal verification for plastic packaging.

Are the mandatory Chapter 39 qualifiers required for all imports under this tariff line?

Yes. Per CBIC Circular 23/2023-Cus dated 30-09-2023, mandatory additional qualifiers apply to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023; paragraphs 4.1 and 4.2 specify the exact fields required.

When does the India-UAE CEPA Tariff Rate Quota apply to this HSN?

The TRQ applies where the goods originate in the UAE and the importer holds a valid TRQ allocation under the conditions in Appendix 2A (Annexure IV) of the FTP 2015-20 as notified by DGFT Public Notice 6/2015-2020 and CBIC Notification 22/2022-Customs; imports outside an allocated TRQ are assessed at the standard MFN rate.

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