Acrylonitrile-butadine-styrene (ABS) copolymers

Acrylonitrile-butadiene-styrene (ABS) copolymers, primary forms

CBIC CLEARANCE

HSN 3903 30 00 (Acrylonitrile-butadiene-styrene copolymers) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023 for Chapter 39 commodities. Importers must also demonstrate compliance with the Extended Producer Responsibility (EPR) portal registration requirement for plastic packaging under CBIC Instructions 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3903 30 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal compliance

Customs documentation

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

Compliance steps

1
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. Non-compliant declarations filed on or after 15 October 2023 are liable to be held up at the bill-of-entry assessment stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify and submit proof of registration on the centralised EPR portal for plastic packaging before filing the bill of entry. Absence of valid EPR registration proof is a ground for customs detention under CBIC Instructions 21/2025-Customs.
CBIC Instructions 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 complete commercial documentation but omitting the Chapter 39 mandatory qualifiers — a deficiency that triggers reassessment and potential detention even when the goods themselves are freely importable. EPR registration on the centralised portal is a separate obligation that postdates the qualifier requirement; importers who obtained their EPR certificate through a state-level process rather than the centralised CPCB portal should verify their registration status before the consignment arrives at port.

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Frequently asked

Does HSN 3903 30 00 require BIS certification?

No, ABS copolymers in primary forms are not covered by any BIS Quality Control Order. Import is governed by CBIC policy controls requiring mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration compliance under CBIC Instructions 21/2025-Customs.

What are the mandatory qualifiers required in the import declaration under CBIC Circular 23/2023-Cus?

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus prescribe specific additional qualifiers for import declarations covering commodities under Chapters 28, 29, 32 and 39 and CTH 3808; these qualifiers have been mandatory at the bill-of-entry stage since 15 October 2023.

Does the EPR portal registration requirement apply to all importers of ABS copolymers?

CBIC Instructions 21/2025-Customs dated 02-07-2025 require verification of proof of registration on the centralised EPR portal for plastic packaging; importers whose ABS consignments constitute plastic packaging inputs should confirm their EPR registration status on the centralised portal before filing.

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