Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter

Poly(vinyl fluoride) in primary forms

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3904 69 10 (Poly(vinyl fluoride) in primary forms) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with a Tariff Rate Quota framework operative under the India-UAE Comprehensive Economic Partnership Agreement. The Central Board of Indirect Taxes and Customs (CBIC) requires EPR portal registration verification and mandatory Chapter 39 additional qualifiers in import declarations effective 15 October 2023.

What this is

HSN code

3904 69 10

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy with India-UAE CEPA TRQ conditions, Chapter 39

Customs documentation

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

Compliance steps

1
Verify that the importing entity holds a valid proof of registration on the Centralised EPR Portal for Plastic Packaging and ensure this proof is available for customs verification at the bill of entry stage, as mandated for plastic packaging imports.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
If importing under the India-UAE CEPA Tariff Rate Quota, comply with the allocation procedures and conditions in Appendix 2A (Annexure IV) of the FTP 2015-20. Reference the relevant DGFT and CBIC notifications governing TRQ allocation and ensure the concessional duty claim is supported by the requisite documentation.
DGFT Public Notice 6/2015-20 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 23/2015-20 dated 29-08-2022
3
Include mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and non-compliance will result in the bill of entry being queried or detained.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most overlooked obligation on this tariff line is the EPR portal registration requirement: importers of plastic packaging frequently treat it as a post-clearance formality, but CBIC Instruction 21/2025-Customs dated 02-07-2025 mandates customs verification of registered status at the bill of entry stage, not afterwards. An importer who has not completed registration faces consignment detention pending compliance. The Chapter 39 additional-qualifier requirement under CBIC Circular 23/2023-Cus is a separate, parallel obligation that does not substitute for EPR compliance.

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Frequently asked

Does HSN 3904 69 10 require BIS certification?

No. No BIS Quality Control Order covers poly(vinyl fluoride) in primary forms. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with CBIC overlays for EPR portal registration verification and mandatory Chapter 39 import declaration qualifiers.

What documentation is required to claim the India-UAE CEPA Tariff Rate Quota for this HSN?

The importer must comply with the allocation procedures and conditions set out in Appendix 2A (Annexure IV) of the FTP 2015-20 as notified under DGFT Public Notice 6/2015-20 and CBIC Notification 22/2022-Customs; the revised para 2.107 of the HBP 2015-20 governs the procedural requirements for TRQ allocation.

Are the Chapter 39 additional qualifiers in import declarations a new requirement, and when did they become mandatory?

Yes. CBIC Circular 23/2023-Cus dated 30 September 2023 made the additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808 mandatory with effect from 15 October 2023; declarations filed without the prescribed qualifiers are subject to query and detention at the port of import.

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