Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more

Styrene-allyl alcohol copolymers, high acetyl value

CBIC CLEARANCE

HSN 3903 90 10 (Copolymers of styrene with allyl alcohol, acetyl value 175 or more) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing plastic-packaging Extended Producer Responsibility (EPR) and mandatory Chapter 39 declaration qualifiers. Importers must verify registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025, and must include the mandatory additional qualifiers in the import declaration per CBIC Circular 23/2023-Cus dated 30-09-2023.

What this is

HSN code

3903 90 10

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

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

Compliance steps

1
Verify and produce proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. Consignments without valid EPR portal registration proof are liable to detention pending compliance under CBIC Instruction 21/2025-Customs dated 02-07-2025.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include the mandatory additional qualifiers in the import declaration for commodities under Chapter 39, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory with effect from 15-10-2023 and apply to all Chapter 28, 29, 32, 39 and CTH 3808 import declarations.
CBIC Circular 23/2023-Cus dated 30-09-2023 · paras 4.1 and 4.2

A word of counsel

The most common error on this tariff line is treating the Chapter 39 mandatory qualifiers and the EPR portal registration as independent compliance tracks that can be addressed post-arrival. Both are conditions precedent at the bill-of-entry stage: a declaration filed without the Chapter 39 qualifiers is non-compliant from lodgement, and the absence of EPR registration proof is treated as a substantive deficiency — not a rectifiable labelling lapse — attracting consignment detention and potential monetary penalty.

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Frequently asked

Does HSN 3903 90 10 require BIS certification?

No, styrene-allyl alcohol copolymers are not covered by any BIS Quality Control Order. The operative compliance framework is CBIC-administered: EPR portal registration for plastic packaging under CBIC Instruction 21/2025-Customs and mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus.

From which date are the mandatory Chapter 39 import declaration qualifiers enforceable?

The mandatory additional qualifiers for Chapter 39 (and Chapters 28, 29, 32 and CTH 3808) are enforceable with effect from 15 October 2023, per CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2.

Does the EPR portal registration requirement apply to importers or to foreign manufacturers?

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; the obligation to hold and produce that registration rests with the importer of record.

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