Moulding Powder

Polystyrene moulding powder in primary forms

CBIC CLEARANCE

HSN 3903 19 10 (Moulding Powder) is subject to Central Board of Indirect Taxes and Customs (CBIC) overlay requirements, including mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023 for Chapter 39 commodities. Importers must also verify and demonstrate proof of registration on the Centralised EPR Portal for Plastic Packaging as directed by CBIC Instruction 21/2025-Cus dated 02-07-2025.

What this is

HSN code

3903 19 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal compliance

Customs documentation

EPR registration proof from CBIC portal
Chapter 39 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Obtain and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. CBIC Instruction 21/2025-Cus dated 02-07-2025 requires customs officers to verify this registration; absence of proof will result in consignment detention at the port.
CBIC Instruction 21/2025-Cus dated 02-07-2025
2
Include the mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been mandatory with effect from 15-10-2023 and non-compliance renders the bill of entry deficient.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2, effective 15-10-2023

A word of counsel

The most frequent error on this tariff line is filing a bill of entry with complete duty particulars but without the Chapter 39 mandatory qualifiers required under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus — a deficiency that is distinct from and independent of the EPR registration requirement. A consignment deficient in qualifiers is treated as an incomplete declaration under the Customs Act, 1962, attracting demurrage and ground rent while the importer rectifies the entry; the EPR portal registration must simultaneously be current at the time of filing.

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Frequently asked

Does HSN 3903 19 10 require BIS certification?

No, polystyrene moulding powder in primary forms is not covered by any BIS Quality Control Order. Import is governed by CBIC overlay requirements — mandatory Chapter 39 qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration under CBIC Instruction 21/2025-Cus.

Which additional qualifiers are required in the import declaration for Chapter 39 under CBIC Circular 23/2023-Cus?

The mandatory qualifiers are specified in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15-10-2023.

Is EPR portal registration required even for a one-time or small-volume import of moulding powder?

CBIC Instruction 21/2025-Cus dated 02-07-2025 does not provide a volume or frequency exemption; customs verification of EPR portal registration applies to all import declarations for plastic packaging materials under the notified categories.

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