Polypropylene

Polypropylene in primary forms

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3902 10 00 (Polypropylene) is subject to policy controls administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC), including mandatory Chapter 39 additional qualifiers in import declarations effective 15 October 2023. A Tariff Rate Quota framework under the India-UAE Comprehensive Economic Partnership Agreement applies to eligible consignments, and importers must verify Extended Producer Responsibility registration on the centralised EPR portal for plastic packaging.

What this is

HSN code

3902 10 00

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

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

Compliance steps

1
File the bill of entry with mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30-09-2023, with effect from 15 October 2023. Non-inclusion of the required qualifiers in the import declaration constitutes a misdeclaration liable to customs penalty.
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, as mandated by CBIC Instruction 21/2025-Customs dated 02-07-2025. Absence of valid EPR registration evidence at the bill-of-entry stage will result in consignment detention pending verification.
CBIC Instruction 21/2025-Customs dated 02-07-2025
3
If importing under the India-UAE CEPA Tariff Rate Quota, obtain TRQ allocation under revised para 2.107 of the Hand Book of Procedures 2015-20 and Appendix 2A of the FTP 2015-20, and comply with the conditions in Annexure IV. Refer DGFT Public Notice 6/2015-20 dated 01-05-2022, CBIC Notification 22/2022-CUS dated 30-04-2022, CBIC Notification 43/2022-CUS dated 20-07-2022, and DGFT Public Notice 23/2015-20 dated 29-08-2022.
DGFT PN 6/2015-20 dated 01-05-2022; CBIC Notification 22/2022-CUS dated 30-04-2022; CBIC Notification 43/2022-CUS dated 20-07-2022; DGFT PN 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 introduced by CBIC Circular 23/2023-CUS — a deficiency that triggers misdeclaration proceedings even when duties are otherwise correctly paid. Separately, importers availing the India-UAE CEPA TRQ concession must hold a valid DGFT TRQ allocation before the vessel sails; post-arrival TRQ claims are not accepted, and the consignment attracts the standard MFN duty rate in full.

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Frequently asked

Does HSN 3902 10 00 require BIS certification?

No, polypropylene in primary forms is not covered by any BIS Quality Control Order. Import is governed by DGFT and CBIC policy controls, including mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-CUS and EPR portal registration verification under CBIC Instruction 21/2025-Customs.

What are the mandatory additional qualifiers required in the import declaration for Chapter 39 under CBIC Circular 23/2023-CUS?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30-09-2023 specify the qualifiers applicable to commodities under Chapters 28, 29, 32, 39 and CTH 3808; the exact qualifier fields must be populated in the bill of entry with effect from 15 October 2023.

Is the India-UAE CEPA Tariff Rate Quota available to all importers of polypropylene?

No. TRQ benefits are subject to prior DGFT allocation under Appendix 2A of the FTP 2015-20 and the conditions in Annexure IV; importers without a valid TRQ allocation are assessed at the standard MFN customs duty rate.

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