Suspension grade PVC resin

Suspension grade poly(vinyl chloride) resin, unmixed

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3904 10 20 (Suspension grade PVC resin) is subject to import-policy controls administered by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) policy framework, including Tariff Rate Quota allocations under the India-UAE Comprehensive Economic Partnership Agreement (CEPA). Central Board of Indirect Taxes and Customs (CBIC) overlays apply for mandatory Chapter 39 additional qualifiers in import declarations and EPR portal registration verification for plastic packaging.

What this is

HSN code

3904 10 20

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy with CEPA TRQ conditions, Chapter 39

Customs documentation

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

Compliance steps

1
Where importing under the India-UAE CEPA Tariff Rate Quota, obtain the TRQ allocation from DGFT under Appendix 2A of the FTP 2015-20 and comply with the procedure and conditions in Annexure IV. The TRQ concessional rate is governed by CBIC Notification 22/2022-Customs dated 30-04-2022 and amended by CBIC Notification 43/2022-Customs dated 20-07-2022.
DGFT Public Notice 6 of 2015-2020 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 of 2015-2020 dated 29-08-2022
2
Include mandatory additional qualifiers in the import declaration for Chapter 39 commodities with effect from 15 October 2023, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. Non-inclusion of the required qualifiers renders the bill of entry incomplete and subject to Customs detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
3
Verify and upload proof of registration on the centralised EPR (Extended Producer Responsibility) portal for plastic packaging prior to out-of-charge. The customs officer is required to verify this proof at the bill of entry stage per CBIC Instructions 21/2025-Customs dated 02-07-2025.
CBIC Instructions 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is treating the CEPA TRQ benefit as automatically available and filing the bill of entry without a prior DGFT TRQ allocation certificate. The concessional tariff rate under CBIC Notification 22/2022-Customs is conditional on the allocation procedure in Appendix 2A and Annexure IV; an importer who claims the TRQ rate without the allocation certificate faces differential duty recovery plus applicable interest. The EPR portal registration check under CBIC Instructions 21/2025-Customs is a separate and independent verification — a current TRQ allocation does not substitute for it.

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Frequently asked

Does HSN 3904 10 20 require BIS certification?

No, suspension grade PVC resin is not covered by any BIS Quality Control Order. Import is governed by DGFT policy controls under the ITC (HS) framework, with CBIC overlays for Chapter 39 mandatory qualifiers and EPR portal registration verification for plastic packaging.

What are the mandatory qualifiers required in the import declaration for this HSN?

CBIC Circular 23/2023-Cus dated 30-09-2023 (paragraphs 4.1 and 4.2) mandates additional qualifiers for Chapter 39 commodities with effect from 15 October 2023; the specific qualifier fields must be populated in the import declaration filed at the bill-of-entry stage.

Is EPR registration required even if the PVC resin is imported as a raw material for downstream processing?

CBIC Instructions 21/2025-Customs dated 02-07-2025 require verification of proof of registration on the centralised EPR portal for plastic packaging at the bill of entry; importers should confirm the scope of their EPR obligation with CPCB before the consignment arrives at port.

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