Other
Other vinyl ester polymers in primary forms
HSN 3905 29 00 (other polyvinyl ester polymers in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory additional qualifiers in import declarations for Chapter 39 commodities under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025.
- Chapter 39 qualifiers from CBIC
- EPR portal registration proof from importer
- 1Include all mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been in force since 15 October 2023 and non-compliant declarations are liable to detention at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify and submit proof of registration on the Centralised EPR Portal for Plastic Packaging before the bill of entry is assessed. Failure to furnish valid EPR portal registration proof is treated as a CBIC compliance deficiency and attracts out-of-charge denial.CBIC Instruction 21/2025-Customs dated 02-07-2025
The most common error on this tariff line is treating the Chapter 39 qualifier requirement as a documentation formality rather than a substantive declaration obligation. Declarations filed without the precise qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are flagged for re-assessment, generating demurrage and ground rent while the bill of entry is revised. EPR portal registration must be current at the time of each import; a lapsed registration does not benefit from any grace period.