Other

Vinyl chloride-vinyl acetate copolymers, other grades

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3904 30 90 (vinyl chloride-vinyl acetate copolymers, other) is subject to import policy controls administered by the Directorate General of Foreign Trade (DGFT) under the Foreign Trade Policy, with mandatory Chapter 39 additional qualifiers required in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging before clearance, and Tariff Rate Quota conditions under the India-UAE Comprehensive Economic Partnership Agreement apply where relevant.

What this is

HSN code

3904 30 90

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Foreign Trade Policy 2015-2020 / 2023-2028

Customs documentation

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

Compliance steps

1
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before the bill of entry is filed. Failure to demonstrate valid EPR registration renders the consignment non-compliant with CBIC Instruction 21/2025-Customs and liable to detention at the port.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include the mandatory additional qualifiers for Chapter 39 commodities in the import declaration, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Non-inclusion of the prescribed qualifiers at the bill-of-entry stage triggers a customs query and delays out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023 · paragraphs 4.1 and 4.2
3
Where the consignment originates from the UAE and qualifies for a Tariff Rate Quota under the India-UAE CEPA, obtain a TRQ allocation in accordance with the revised Para 2.107 of the HBP 2015-2020 and Annexure IV of Appendix 2A of the FTP, observing the conditions in DGFT Public Notice 6/2015-2020 dated 01-05-2022 and DGFT Public Notice 23/2015-2020 dated 29-08-2022.
DGFT Public Notice 6/2015-2020 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 23/2015-2020 dated 29-08-2022

A word of counsel

The most common error on this tariff line is overlooking the EPR portal registration requirement as a customs-clearance condition, treating it solely as a post-import environmental obligation. CBIC Instruction 21/2025-Customs makes verification of EPR registration a pre-out-of-charge check; consignments presented without proof of registration are detained, accruing demurrage and ground rent while the importer pursues registration retrospectively — a process that cannot be expedited after vessel arrival.

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Frequently asked

Does HSN 3904 30 90 require BIS certification?

No, vinyl chloride-vinyl acetate copolymers under this residual tariff line are not covered by any BIS Quality Control Order. Import is governed by DGFT import policy controls and CBIC procedural requirements, including mandatory Chapter 39 qualifiers and EPR portal registration verification under CBIC Instruction 21/2025-Customs.

Are the Chapter 39 additional qualifiers required even for small commercial shipments?

Yes. CBIC Circular 23/2023-Cus applies to all import declarations for commodities under Chapter 39 with effect from 15 October 2023; there is no de-minimis or small-shipment carve-out in paragraphs 4.1 and 4.2.

Does the India-UAE CEPA Tariff Rate Quota apply to all origins or only UAE-origin goods?

The TRQ regime under CBIC Notification 22/2022-Customs and CBIC Notification 43/2022-Customs applies specifically to UAE-origin goods under the India-UAE CEPA; importers from other origins are not eligible for TRQ allocation and must clear at the standard applicable duty rate.

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