Chlorinated poly vinyl chloride (CPVC) resin

Chlorinated polyvinyl chloride (CPVC) resin, primary forms

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3904 90 10 (Chlorinated polyvinyl chloride (CPVC) resin) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), including Tariff Rate Quota conditions under the India-UAE Comprehensive Economic Partnership Agreement. Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 39 additional qualifiers in import declarations and EPR portal registration verification apply as additional clearance requirements.

What this is

HSN code

3904 90 10

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

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

Compliance steps

1
Where importing under the Tariff Rate Quota notified for the India-UAE Comprehensive Economic Partnership Agreement, obtain DGFT TRQ allocation and comply with the procedure and conditions set out in Annexure IV of Appendix 2A of FTP 2015-20. The operative customs notifications are CBIC Notification 22/2022-Customs dated 30-04-2022 and CBIC Notification 43/2022-Customs dated 20-07-2022.
DGFT Public Notice 6/2015-20 dated 01-05-2022; DGFT Public Notice 23/2015-20 dated 29-08-2022; CBIC Notification 22/2022-Customs dated 30-04-2022; CBIC Notification 43/2022-Customs dated 20-07-2022
2
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before the bill of entry is processed. Non-compliance with the EPR registration verification requirement is a ground for customs detention.
CBIC Instruction 21/2025-Customs dated 02-07-2025
3
Declare mandatory additional qualifiers for Chapter 39 commodities in the import declaration, with effect from 15 October 2023, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Omission of required qualifiers for CPVC resin under CTH 3904 will result in bill-of-entry rejection or customs examination.
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 pre-clearance condition — importers who have obtained DGFT TRQ allocation and declared Chapter 39 qualifiers correctly nonetheless face consignment detention when proof of EPR registration has not been uploaded. The EPR obligation under CBIC Instruction 21/2025-Customs applies to plastic packaging material including CPVC resin in primary forms, and the registration must be current at the time of each bill of entry, not merely at the time of first import.

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Frequently asked

Does HSN 3904 90 10 require BIS certification?

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

What are the mandatory additional qualifiers required for CPVC resin at the bill of entry?

CBIC Circular 23/2023-Cus dated 30-09-2023 requires mandatory additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023; the specific qualifier fields for Chapter 39 are set out in paragraphs 4.1 and 4.2 of that circular.

Does the India-UAE CEPA Tariff Rate Quota apply to all CPVC resin imports, or only to UAE-origin consignments?

The TRQ under CBIC Notification 22/2022-Customs and DGFT Public Notice 6/2015-20 applies specifically to goods originating in the UAE under the India-UAE Comprehensive Economic Partnership Agreement; CPVC resin imported from other origins is subject to the standard ITC (HS) import policy without TRQ allocation.

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