Poly (vinyl acetate) resins

Poly (vinyl acetate) resins in aqueous dispersion

CBIC CLEARANCE

HSN 3905 12 20 (Poly (vinyl acetate) resins) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing import declarations. Importers must comply with mandatory additional qualifiers for Chapter 39 commodities under CBIC Circular 23/2023-Cus and verify proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs.

What this is

HSN code

3905 12 20

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · ITC (HS) import policy with Chapter 39 mandatory qualifiers

Customs documentation

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

Compliance steps

1
At the bill of entry, declare all mandatory additional qualifiers for Chapter 39 commodities as stipulated in para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and applies to all import declarations covering CTHs under Chapters 28, 29, 32, 39 and CTH 3808.
CBIC Circular 23/2023-Cus dated 30-09-2023 · para 4.1 and 4.2
2
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before out-of-charge. Non-submission of EPR registration evidence at the bill-of-entry stage renders the consignment liable to detention pending compliance verification.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the bill of entry with generic polymer descriptors and omitting the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — a deficiency that triggers a query or mismatch flag at the customs system level, causing consignment hold and demurrage. EPR portal registration is a separate and concurrent obligation; an importer with current customs credentials but no EPR registration will face out-of-charge refusal regardless of the declaration's accuracy.

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Frequently asked

Does HSN 3905 12 20 require BIS certification?

No, poly (vinyl acetate) resins in aqueous dispersion are not covered by any BIS Quality Control Order. Import compliance for this tariff line is governed by Central Board of Indirect Taxes and Customs policy overlays — specifically the Chapter 39 mandatory qualifiers and the EPR portal registration requirement.

Which mandatory qualifiers must be declared in the import declaration for this HSN?

The qualifiers for Chapter 39 commodities are specified in para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023, operative from 15 October 2023; the importer must declare these in the bill of entry at the time of filing.

Does the EPR portal registration requirement apply to every import, or only to certain categories of plastic packaging?

CBIC Instruction 21/2025-Customs dated 02 July 2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging at the time of import; importers should confirm the scope of their registered categories covers the end-use of the poly (vinyl acetate) resin being imported.

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