Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin

Emulsion grade PVC resin, paste resin, dispersion resin

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3904 10 10 (Emulsion grade PVC resin / PVC Paste resin / PVC dispersion resin) is subject to ITC (HS) import policy and Extended Producer Responsibility (EPR) portal compliance administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC). Mandatory additional qualifiers in import declarations for Chapter 39 commodities apply under CBIC Circular 23/2023-Cus with effect from 15 October 2023. Tariff Rate Quota conditions under the India-UAE Comprehensive Economic Partnership Agreement apply where imports are made under that preferential regime.

What this is

HSN code

3904 10 10

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, FTP 2015-20 Appendix 2A and CEPA TRQ conditions

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 qualifiers declaration from CBIC
TRQ allocation certificate from DGFT

Compliance steps

1
Verify that the importer holds a valid registration on the centralised EPR portal for plastic packaging and upload proof of that registration at the bill of entry stage. Non-compliance with the EPR portal verification requirement attracts CBIC enforcement action.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include mandatory additional qualifiers in the import declaration covering Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and missing or incorrect qualifiers will result in consignment detention at the bill of entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023
3
If importing under the India-UAE CEPA Tariff Rate Quota, comply with the allocation procedures and conditions in Appendix 2A Annexure IV of the FTP 2015-20 (as revised under Para 2.107 of the HBP 2015-20) and ensure the TRQ allocation certificate is on record. The concessional duty rate is conditional on adherence to the notified TRQ procedure.
DGFT Public Notice 6/2015-20 dated 01-05-2022; CBIC Notification 22/2022-Customs dated 30-04-2022; CBIC Notification 43/2022-Customs dated 20-07-2022; DGFT Public Notice 23/2015-20 dated 29-08-2022

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers — a omission that CBIC's selectivity system flags automatically from 15 October 2023, resulting in consignment detention and demurrage while the declaration is revised. Separately, the EPR portal registration requirement under CBIC Instruction 21/2025-Customs is a pre-clearance step, not a post-import formality: importers who upload the bill of entry before obtaining portal registration face out-of-charge refusal regardless of the completeness of other documentation.

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Frequently asked

Does HSN 3904 10 10 require BIS certification?

No, emulsion grade PVC resin falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by DGFT import policy and CBIC procedural requirements, including EPR portal registration and mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus.

Which import declarations require the mandatory Chapter 39 qualifiers, and from what date?

All import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808 must include the additional qualifiers stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023.

Does the India-UAE CEPA Tariff Rate Quota apply to all imports of this HSN, or only to UAE-origin consignments?

The TRQ concessional duty rate under CBIC Notification 22/2022-Customs and 43/2022-Customs applies only to goods of UAE origin imported under the allocated TRQ procedure; standard ITC (HS) policy conditions govern all other imports of this tariff line.

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