Plasticised

Plasticised polyvinyl chloride, plasticised PVC in primary forms

CBIC CLEARANCE

HSN 3904 22 00 (Plasticised PVC in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing chemical import declarations and Extended Producer Responsibility (EPR) registration. Importers must furnish mandatory additional qualifiers in the bill of entry under Chapter 39 per CBIC Circular 23/2023-CUS, and must demonstrate proof of registration on the centralised EPR portal for plastic packaging per CBIC Instructions 21/2025-Customs.

What this is

HSN code

3904 22 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Chapter 39 mandatory qualifiers and EPR portal compliance

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 mandatory qualifiers from CBIC

Compliance steps

1
Include the mandatory additional qualifiers for Chapter 39 commodities in the import declaration 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 their absence will prevent bill of entry processing.
CBIC Circular 23/2023-CUS dated 30-09-2023, Para 4.1 and 4.2
2
Verify and upload proof of registration on the centralised EPR portal for plastic packaging before filing the bill of entry. Compliance with this requirement is mandatory under CBIC Instructions 21/2025-Customs for all plastic packaging imports.
CBIC Instructions 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 Chapter 39 mandatory qualifiers — a deficiency that cannot be rectified post-filing without amendment and causes consignment detention, demurrage, and ground rent at port. The EPR portal registration requirement under CBIC Instructions 21/2025-Customs is a separate and additional check; satisfying the qualifiers obligation does not discharge the EPR registration verification.

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Frequently asked

Does HSN 3904 22 00 require BIS certification?

No, plasticised polyvinyl chloride in primary forms is not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs policy overlays — specifically the mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-CUS and the EPR portal registration requirement under CBIC Instructions 21/2025-Customs.

What are the mandatory qualifiers required in the import declaration for Chapter 39 under CBIC Circular 23/2023-CUS?

Para 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30 September 2023 specify the mandatory additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808; these have been compulsory with effect from 15 October 2023.

Does the EPR portal registration obligation apply to every import of plasticised PVC, or only to certain consignments?

CBIC Instructions 21/2025-Customs dated 02 July 2025 require verification of proof of registration on the centralised EPR portal for plastic packaging as a condition of clearance; the obligation applies to imports of plastic packaging materials including plasticised PVC at the bill of entry stage.

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