Poly iso butylene

Polyisobutylene, olefin polymers in primary forms

CBIC CLEARANCE

HSN 3902 20 00 (Polyisobutylene) is subject to customs-level compliance obligations administered by the Central Board of Indirect Taxes and Customs (CBIC), including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus and verification of Extended Producer Responsibility (EPR) registration on the centralised EPR portal for plastic packaging under CBIC Instruction 21/2025-Customs. Both obligations apply at the bill-of-entry stage with effect from the notified enforcement dates.

What this is

HSN code

3902 20 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal verification

Customs documentation

EPR portal registration proof from CPCB
Chapter 39 mandatory qualifiers from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and applies to every bill of entry covering HSN 3902 20 00.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify and submit proof of registration on the centralised EPR portal for plastic packaging before or at the time of filing the bill of entry. The proper officer is required to verify this proof of registration in accordance with CBIC Instruction 21/2025-Customs.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the bill of entry with Chapter 39 qualifiers completed but without attaching proof of EPR portal registration — the two requirements under CBIC Instruction 21/2025-Customs and CBIC Circular 23/2023-Cus are independent obligations, and missing either one is treated as a declaration deficiency. Consignments lacking EPR proof are liable to detention pending regularisation, attracting demurrage and ground rent that accumulate from the date of arrival.

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Frequently asked

Does HSN 3902 20 00 require BIS certification?

No, polyisobutylene is not covered by any BIS Quality Control Order. Import compliance is governed by the Central Board of Indirect Taxes and Customs through 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 qualifiers required in the import declaration under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the importer must populate these fields in the bill of entry with effect from 15 October 2023.

Does the EPR registration requirement apply to polyisobutylene used as an industrial raw material rather than as plastic packaging?

CBIC Instruction 21/2025-Customs requires verification of proof of registration on the centralised EPR portal for plastic packaging at the bill-of-entry stage; the obligation applies to imports under this CTH and any end-use carve-out must be established with the proper officer at the time of clearance.

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