Poly (vinyl derivatives)

Vinyl chloride-vinyl acetate copolymers, poly vinyl derivatives

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3904 30 10 (Poly vinyl derivatives) is subject to import policy controls administered by the Directorate General of Foreign Trade (DGFT) under the Foreign Trade Policy, with Tariff Rate Quota conditions applicable to imports from the UAE under the India-UAE Comprehensive Economic Partnership Agreement (CEPA). Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier declarations for Chapter 39 commodities apply as a concurrent customs overlay.

What this is

HSN code

3904 30 10

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

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

Compliance steps

1
Verify that the import transaction complies with the Tariff Rate Quota conditions under the India-UAE CEPA as incorporated in revised Para 2.107 of the HBP 2015-20 and Appendix 2A of the FTP 2015-20. Where the consignment originates from the UAE and falls within Annexure IV of Appendix 2A, obtain the TRQ allocation prior to filing the bill of entry.
DGFT Public Notice 6 of 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 of 2015-20 dated 29-08-2022
2
Upload proof of registration on the Centralised EPR Portal for Plastic Packaging in e-Sanchit at the bill of entry stage. Customs officers are directed to verify this registration credential before granting out-of-charge under CBIC Instruction 21/2025-Customs.
CBIC Instruction 21/2025-Customs dated 02-07-2025
3
Include all mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and non-compliance triggers rejection of the bill of entry.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is overlooking the EPR portal registration requirement as a distinct customs-verification checkpoint, separate from the CEPA-TRQ and additional-qualifier obligations. An importer who has correctly secured a TRQ allocation and filed Chapter 39 qualifiers but has not registered on the Centralised EPR Portal for Plastic Packaging will face detention at the bill of entry stage under CBIC Instruction 21/2025-Customs, with demurrage and ground rent accruing until the registration credential is uploaded.

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Frequently asked

Does HSN 3904 30 10 require BIS certification?

No, vinyl chloride-vinyl acetate copolymers are not covered by any BIS Quality Control Order. Import is governed by DGFT import policy under the Foreign Trade Policy, with CBIC mandatory qualifier and EPR portal registration requirements applying at the bill of entry.

Do the India-UAE CEPA Tariff Rate Quota conditions apply to all import origins or only to UAE-origin consignments?

The TRQ conditions under Annexure IV of Appendix 2A of the FTP 2015-20 apply specifically to consignments originating from the UAE under the India-UAE CEPA; consignments from other origins are not subject to TRQ allocation but remain subject to standard ITC (HS) policy conditions.

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

Omission of the qualifiers stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus renders the bill of entry non-compliant with effect from 15 October 2023, and the consignment is liable to detention pending a corrected declaration.

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