Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups

Poly (vinyl alcohol) in primary forms

CBIC CLEARANCE

HSN 3905 30 00 (Poly (vinyl alcohol)) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls requiring mandatory additional qualifiers in import declarations under Chapter 39, operative from 15 October 2023 per CBIC Circular 23/2023-Cus. Importers must additionally verify and evidence registration on the Centralised EPR Portal for Plastic Packaging per CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3905 30 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal registration, CBIC Circular 23/2023-Cus and Instruction 21/2025-Customs

Customs documentation

Chapter 39 qualifiers from CBIC
EPR portal registration proof from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Declarations filed without the prescribed qualifiers are liable to be held up at the bill-of-entry stage pending correction.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify and attach proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. Absence of valid EPR portal registration proof constitutes non-compliance with CBIC Instruction 21/2025-Customs and may result in consignment detention.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is treating the Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus as a one-time documentation exercise and overlooking the distinct EPR portal registration obligation introduced by CBIC Instruction 21/2025-Customs. These are two separate compliance tracks: the qualifiers govern declaration accuracy at the bill of entry, while EPR registration is a pre-import verification tied to plastic-packaging policy; a consignment satisfying one requirement but not the other remains non-compliant.

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Frequently asked

Does HSN 3905 30 00 require BIS certification?

No, poly (vinyl alcohol) in primary forms is 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 controls under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs.

What are the mandatory qualifiers required in the import declaration for this Chapter 39 commodity?

The specific qualifiers are prescribed in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, covering commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective from 15 October 2023.

Does the EPR portal registration requirement apply to all importers of poly (vinyl alcohol)?

Per CBIC Instruction 21/2025-Customs dated 02-07-2025, proof of registration on the Centralised EPR Portal for Plastic Packaging must be verified at the time of import; importers should confirm current registration status before each consignment is filed.

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