Other

Other polystyrene polymers in primary forms

CBIC CLEARANCE

HSN 3903 19 90 (Other polystyrene polymers in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory additional qualifiers in import declarations under Chapter 39 and verification of Extended Producer Responsibility (EPR) registration on the centralized EPR portal for plastic packaging. Both requirements apply at the bill-of-entry stage and must be satisfied before out-of-charge.

What this is

HSN code

3903 19 90

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 CBIC portal
Chapter 39 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Verify that the importer holds a valid registration on the centralized EPR portal for plastic packaging and upload proof of registration before filing the bill of entry. Failure to produce valid EPR registration documentation triggers non-facilitation and potential 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 Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been mandatory with effect from 15 October 2023 and non-compliant declarations are rejected at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023 · Para 4.1 and 4.2

A word of counsel

The most common error on this tariff line is submitting an import declaration with the Chapter 39 mandatory qualifiers completed but omitting evidence of EPR portal registration, treating the two requirements as alternatives rather than concurrent obligations. CBIC Instruction 21/2025-Customs is independent of the qualifiers regime under Circular 23/2023-Cus; both must be satisfied simultaneously at the bill of entry, and a gap on either ground is sufficient basis for detention, demurrage, and ground rent pending compliance.

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Frequently asked

Does HSN 3903 19 90 require BIS certification?

No, this residual polystyrene tariff line is not covered by any BIS Quality Control Order. Import is governed by CBIC policy controls under Circular 23/2023-Cus and Instruction 21/2025-Customs, requiring mandatory Chapter 39 declaration qualifiers and EPR portal registration verification.

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

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the mandatory additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the precise qualifier fields applicable to Chapter 39 are enumerated in those paragraphs and have been operative since 15 October 2023.

Does the EPR registration requirement apply to all importers of plastic packaging materials, including one-time or low-volume importers?

CBIC Instruction 21/2025-Customs dated 02 July 2025 requires verification of proof of registration on the centralized EPR portal for plastic packaging without an explicit low-volume or one-time-importer exemption; importers should confirm their registration status before dispatch to avoid detention.

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