Other

Other styrene polymers in primary forms

CBIC CLEARANCE

HSN 3903 90 90 (Other styrene polymers in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory verification of Extended Producer Responsibility (EPR) registration on the centralised EPR portal for plastic packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025. Mandatory additional qualifiers in the import declaration for Chapter 39 commodities are also required under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023.

What this is

HSN code

3903 90 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · ITC (HS) policy with Chapter 39 mandatory qualifiers and EPR portal verification

Customs documentation

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

Compliance steps

1
Verify that the importer holds valid EPR registration on the centralised EPR portal for plastic packaging and upload proof at the bill of entry stage. Customs officers are required to verify this registration per CBIC Instruction 21/2025-Customs; consignments without valid EPR registration proof are liable to detention.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapter 39, with effect from 15 October 2023. Declarations filed without the required qualifiers are treated as incomplete and may be rejected at the bill of entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the import declaration with complete Chapter 39 qualifiers but neglecting the EPR registration verification step, which is a separate and concurrent obligation. EPR registration on the centralised portal must be current and valid at the time of import; an expired or missing registration triggers detention at the bill of entry stage even when all other documentation is in order.

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Frequently asked

Does HSN 3903 90 90 require BIS certification?

No, other styrene polymers in primary forms are not covered by any BIS Quality Control Order. Import is governed by CBIC policy controls, specifically mandatory EPR portal registration verification under CBIC Instruction 21/2025-Customs and Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus.

Which mandatory qualifiers apply to Chapter 39 import declarations under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 stipulate the mandatory additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808; these qualifiers are required in all import declarations with effect from 15 October 2023.

Is EPR registration required even if the styrene polymer is intended for industrial use rather than consumer packaging?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of EPR registration on the centralised EPR portal for plastic packaging for imports under this tariff line; the scope of the obligation as applied to specific end-uses should be confirmed against the current portal guidelines before filing.

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