Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers

Vinylidene chloride copolymer expansible beads (4-20 micrometres)

CBIC CLEARANCE

HSN 3904 50 10 (copolymer of vinylidene chloride with acrylonitrile in expansible bead form) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls under CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional qualifiers in import declarations for Chapter 39 commodities with effect from 15 October 2023. Importers must also demonstrate registration on the Centralised EPR Portal for Plastic Packaging per CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3904 50 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Circular 23/2023-Cus and Instruction 21/2025-Customs; Chapter 39 mandatory qualifiers and EPR portal registration

Customs documentation

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

Compliance steps

1
Register on the Centralised EPR Portal for Plastic Packaging and ensure proof of registration is available at the time of filing the bill of entry. CBIC Instruction 21/2025-Customs dated 02-07-2025 mandates verification of this registration for plastic packaging imports under Chapter 39.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include the mandatory additional qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. These qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023; omission results in consignment detention at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers prescribed under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus — a deficiency that causes immediate declaration rejection and consignment detention with attendant demurrage and ground rent. Separately, the EPR portal registration requirement under CBIC Instruction 21/2025-Customs is a live obligation; importers who treat it as a post-clearance administrative step face customs out-of-charge refusal until proof of registration is uploaded.

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Frequently asked

Does HSN 3904 50 10 require BIS certification?

No; no BIS Quality Control Order covers vinylidene chloride copolymer expansible beads. Import is governed by Central Board of Indirect Taxes and Customs policy controls under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs, requiring Chapter 39 declaration qualifiers and EPR portal registration.

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

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers to be declared for Chapter 39 commodities; these have been mandatory in all import declarations with effect from 15 October 2023.

When did the EPR portal registration verification requirement come into effect for plastic packaging imports?

CBIC Instruction 21/2025-Customs dated 02-07-2025 introduced mandatory verification of proof of registration on the Centralised EPR Portal for Plastic Packaging; importers must ensure registration is current and the proof is available at the bill-of-entry stage.

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