Other
Vinyl acetate polymers in aqueous dispersion, other grades
HSN 3905 12 90 (poly(vinyl acetate) and other vinyl ester polymers in aqueous dispersion, residual grades) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls at the bill-of-entry stage. Importers must furnish mandatory additional qualifiers in the import declaration under Chapter 39 per CBIC Circular 23/2023-Cus, and must demonstrate registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs.
- Chapter 39 qualifiers from CBIC
- EPR portal registration proof from CPCB
- Import declaration from CBIC
- 1File the import declaration with the mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus with effect from 15 October 2023. Incomplete or absent qualifiers will prevent out-of-charge at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023 · Para 4.1 and 4.2
- 2Obtain and present proof of registration on the Centralised EPR Portal for Plastic Packaging as required under CBIC Instruction 21/2025-Customs dated 02-07-2025. The proper officer is directed to verify this registration before granting out-of-charge for consignments of plastic polymers in primary forms.CBIC Instruction 21/2025-Customs dated 02-07-2025
The most common error on this tariff line is treating the Chapter 39 mandatory qualifiers as a clerical formality and submitting an incomplete declaration, then discovering the EPR portal registration requirement only at the port. Both obligations are verified concurrently by the proper officer: a consignment that satisfies the qualifiers but lacks the EPR portal registration proof is held at the port, accruing demurrage and ground rent until the registration is produced.