Other

Poly(vinyl chloride) not mixed with other substances, other grades

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3904 10 90 (PVC, not mixed with any other substances — other) is governed by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC) under ITC (HS) import policy controls for Chapter 39 plastics. Importers must comply with Extended Producer Responsibility (EPR) portal registration verification under CBIC Instruction 21/2025-Customs, mandatory Chapter 39 additional qualifiers under CBIC Circular 23/2023-Cus, and Tariff Rate Quota conditions under the India-UAE Comprehensive Economic Partnership Agreement where applicable.

What this is

HSN code

3904 10 90

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39; India-UAE CEPA TRQ conditions

Customs documentation

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

Compliance steps

1
Verify and upload proof of registration on the centralised EPR portal for plastic packaging before filing the bill of entry. The proper officer is required to check this registration in accordance with CBIC Instruction 21/2025-Customs; absence of valid EPR registration will result in non-issuance of out-of-charge.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include all mandatory additional qualifiers in the import declaration for commodities under Chapter 39, as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Non-inclusion of the prescribed qualifiers renders the declaration deficient and liable to reassessment or detention.
CBIC Circular 23/2023-Cus dated 30-09-2023
3
Where the import originates from the UAE and the importer seeks the concessional Tariff Rate Quota rate under the India-UAE CEPA, comply with the allocation procedure and conditions in Appendix 2A of FTP 2015-20 (revised Para 2.107 of HBP 2015-20) and obtain the relevant TRQ allocation. Reference 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, and DGFT Public Notice 23/2015-20 dated 29-08-2022.
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 oversight on this tariff line is treating EPR registration as a post-clearance administrative step. CBIC Instruction 21/2025-Customs makes verification of EPR portal registration a pre-out-of-charge condition: consignments cleared without a valid EPR registration on record expose the importer to detention and, where plastic packaging is involved, to separate Extended Producer Responsibility enforcement. Confirm EPR registration currency before vessel arrival, not at port.

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Frequently asked

Does HSN 3904 10 90 require BIS certification?

No. No BIS Quality Control Order covers poly(vinyl chloride) not mixed with any other substances under this tariff line. Import compliance is governed by DGFT ITC (HS) policy controls and CBIC instructions, principally the EPR portal registration requirement and the mandatory Chapter 39 additional qualifiers under CBIC Circular 23/2023-Cus.

What are the mandatory additional qualifiers required in the import declaration for Chapter 39 goods?

CBIC Circular 23/2023-Cus dated 30 September 2023 requires specific additional qualifiers in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, as detailed in Para 4.1 and 4.2, operative with effect from 15 October 2023.

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

The TRQ concessional rate under the India-UAE CEPA applies only to UAE-origin goods imported under the allocation procedure specified in Appendix 2A of FTP 2015-20 and Annexure IV thereof; imports from all other origins are not eligible and must comply with standard ITC (HS) policy conditions.

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