Expansible

Expansible polystyrene, styrene polymers in primary forms

CBIC CLEARANCE

HSN 3903 11 00 (Expansible polystyrene) is subject to Central Board of Indirect Taxes and Customs (CBIC) compliance requirements, including mandatory verification of proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025. Additionally, mandatory additional qualifiers in the import declaration for Chapter 39 commodities are required under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023.

What this is

HSN code

3903 11 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs

Customs documentation

EPR registration proof from CPCB portal
Chapter 39 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. Absence of valid EPR registration proof triggers non-compliance under CBIC Instruction 21/2025-Customs and can result in consignment detention.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
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. These qualifiers have been mandatory with effect from 15 October 2023 and must appear in the bill of entry before out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry with the correct HS classification but omitting one or more of the Chapter 39 mandatory additional qualifiers required under CBIC Circular 23/2023-Cus — the CBIC system flags the bill as deficient at the gate, resulting in detention and demurrage while the declaration is corrected. EPR portal registration and the qualifiers are independent obligations; satisfying one does not discharge the other.

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Frequently asked

Does HSN 3903 11 00 require BIS certification?

No, expansible polystyrene is not covered by any BIS Quality Control Order. The operative compliance requirements for this tariff line are the CBIC mandatory additional qualifiers under CBIC Circular 23/2023-Cus and proof of EPR portal registration under CBIC Instruction 21/2025-Customs.

What specific qualifiers must be declared 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 mandatory additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the exact qualifier fields must be populated in the bill of entry effective 15 October 2023.

Does the EPR portal registration requirement apply to all importers of expansible polystyrene?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill of entry stage; importers must confirm current registration status before each shipment is cleared.

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