Non-plasticised

Non-plasticised polyvinyl chloride in primary forms

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3904 21 00 (Non-plasticised polyvinyl chloride) is subject to ITC (HS) policy conditions administered by the Directorate General of Foreign Trade (DGFT), including Tariff Rate Quota allocations under the India-UAE Comprehensive Economic Partnership Agreement and mandatory declaration qualifiers for Chapter 39 commodities. Central Board of Indirect Taxes and Customs (CBIC) Extended Producer Responsibility portal-registration verification and Chapter 39 additional qualifiers apply as concurrent customs-level overlays effective 15 October 2023.

What this is

HSN code

3904 21 00

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) policy; TRQ under India-UAE CEPA, FTP 2015-20 Appendix 2A

Customs documentation

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

Compliance steps

1
If importing under the India-UAE CEPA Tariff Rate Quota, obtain the TRQ allocation per the procedure and conditions in Appendix 2A (Annexure IV) of FTP 2015-20 and revised Para 2.107 of HBP 2015-20. File the bill of entry citing CBIC Notification 22/2022-Customs dated 30-04-2022 and 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
At the bill of entry, include all mandatory additional qualifiers for Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. Missing or incorrect qualifiers will result in bill of entry rejection at assessment.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
3
Verify and upload proof of registration on the centralized Extended Producer Responsibility portal for plastic packaging before seeking customs out-of-charge. Non-compliance with EPR registration verification attracts detention under CBIC Instruction 21/2025-Customs dated 02-07-2025.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the bill of entry without the mandatory Chapter 39 additional qualifiers required under CBIC Circular 23/2023-Cus — a procedural deficiency that triggers assessment-stage rejection and demurrage irrespective of TRQ compliance. Separately, the EPR portal-registration requirement applies to plastic packaging broadly and is verified by the proper officer; importers who treat it as a post-clearance formality face detention and ground rent until proof of registration is uploaded.

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Frequently asked

Does HSN 3904 21 00 require BIS certification?

No; no BIS Quality Control Order covers non-plasticised polyvinyl chloride in primary forms. Import compliance is governed by DGFT ITC (HS) policy conditions — including TRQ allocations under the India-UAE CEPA — and CBIC customs-level overlays under Circular 23/2023-Cus and Instruction 21/2025-Customs.

Are the CEPA TRQ concessions available to all importers of this HSN?

No. TRQ concessions under the India-UAE CEPA are subject to the allocation procedure and conditions in Appendix 2A (Annexure IV) of FTP 2015-20 as incorporated via DGFT Public Notice 6 of 2015-2020 and CBIC Notification 22/2022-Customs; imports outside the allocated quota attract the standard MFN duty rate.

What happens if the Chapter 39 additional qualifiers are omitted from the import declaration?

The bill of entry is liable to rejection at the assessment stage under CBIC Circular 23/2023-Cus dated 30-09-2023, causing consignment detention, accruing demurrage and ground rent until a corrected declaration with all mandatory Para 4.1 and 4.2 qualifiers is filed.

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