Other vinyl chloride copolymers

Other vinyl chloride copolymers in primary forms

CBIC CLEARANCE

HSN 3904 40 00 (Other vinyl chloride copolymers) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing import declarations and extended producer responsibility. Importers must furnish mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus and verify proof of registration on the centralised EPR portal for plastic packaging under CBIC Instruction 21/2025-Cus.

What this is

HSN code

3904 40 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Cus, Chapter 39

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 qualifiers from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapters 28, 29, 32 and 39. This requirement is operative with effect from 15 October 2023 and applies to all bills of entry filed for this tariff line.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify and submit proof of registration on the centralised EPR portal for plastic packaging before filing the bill of entry. CBIC Instruction 21/2025-Cus mandates that customs officers confirm this registration at the time of import clearance.
CBIC Instruction 21/2025-Cus dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the bill of entry with the standard Chapter 39 commodity description but omitting the additional qualifiers mandated under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus — a deficiency that triggers query-based delays and potential detention at the bill-of-entry stage. EPR portal registration is an independent obligation; an importer who has complied with the qualifiers but cannot produce proof of EPR registration will still be denied out-of-charge clearance under CBIC Instruction 21/2025-Cus.

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Frequently asked

Does HSN 3904 40 00 require BIS certification?

No, other vinyl chloride copolymers in primary forms are not covered by any BIS Quality Control Order. Import is governed by CBIC policy overlays — specifically CBIC Circular 23/2023-Cus on mandatory declaration qualifiers and CBIC Instruction 21/2025-Cus on EPR portal registration for plastic packaging.

What are the mandatory additional qualifiers required at the bill of entry for Chapter 39 commodities?

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, operative from 15 October 2023, prescribe the specific qualifiers to be declared for commodities under Chapters 28, 29, 32 and 39; the circular should be consulted for the exact field requirements applicable to this tariff line.

What happens if the importer does not have EPR portal registration at the time of import?

Under CBIC Instruction 21/2025-Cus dated 02-07-2025, customs officers are required to verify proof of registration on the centralised EPR portal for plastic packaging; absence of this proof will result in the bill of entry being held and out-of-charge denied until the registration is confirmed.

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