Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter
Brominated polystyrene with 58-71% bromine content
HSN 3903 90 20 (Brominated polystyrene) is subject to Central Board of Indirect Taxes and Customs (CBIC) overlay requirements, including mandatory additional qualifiers in import declarations for Chapter 39 commodities under CBIC Circular 23/2023-Cus and extended plastic-packaging EPR portal verification under CBIC Instruction 21/2025-Customs. Both obligations attach at the bill-of-entry stage and must be satisfied before out-of-charge is granted.
- Chapter 39 qualifiers declaration from CBIC
- EPR portal registration proof from CBIC
- 1Include all mandatory additional qualifiers in the import declaration as required for Chapter 39 commodities under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus with effect from 15 October 2023. Declarations filed without the stipulated qualifiers are liable to be held by the proper officer pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Obtain and upload proof of registration on the Centralized EPR Portal for Plastic Packaging before filing the bill of entry. Verification of this registration is required at the customs stage per CBIC Instruction 21/2025-Customs; absence of valid registration will prevent out-of-charge.CBIC Instruction 21/2025-Customs dated 02-07-2025
The most common error on this tariff line is uploading the Chapter 39 declaration qualifiers while neglecting the EPR portal registration step, treating them as alternative requirements rather than concurrent ones. CBIC Instruction 21/2025-Customs operates independently of Circular 23/2023-Cus: both must be satisfied at the bill of entry, and a consignment compliant with the qualifier mandate but lacking proof of EPR portal registration will be detained, attracting demurrage and ground rent until the registration is produced.