Poly (vinyl pirolidone) (p alcohol)

Poly(vinylpyrrolidone) and other vinyl polymers, primary forms

CBIC CLEARANCE

HSN 3905 99 10 (Poly(vinylpyrrolidone)) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing all Chapter 39 plastics imports, including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. 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.

What this is

HSN code

3905 99 10

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

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

Compliance steps

1
Include 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. These qualifiers have been mandatory with effect from 15 October 2023 and a declaration filed without them is liable to being held up at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 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. Non-submission of EPR portal registration proof triggers customs verification and may result in consignment detention.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most frequent error on Chapter 39 plastics tariff lines is filing the bill of entry with the standard product description but omitting the Chapter 39 mandatory qualifiers introduced under CBIC Circular 23/2023-Cus — an omission that customs systems flag automatically, causing immediate bill-of-entry queries and demurrage. Separately, EPR portal registration is a pre-import compliance step, not a post-clearance one; presenting the proof only after a customs query rather than uploading it proactively exposes the consignment to ground rent and delayed out-of-charge.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3905 99 10 require BIS certification?

No, poly(vinylpyrrolidone) is not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs policy obligations under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs, covering mandatory declaration qualifiers and EPR portal registration.

Which additional qualifiers are required in the import declaration for Chapter 39 goods?

The mandatory qualifiers for Chapter 39 commodities are specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable with effect from 15 October 2023; the exact qualifier fields must be populated at the bill-of-entry stage.

What happens if EPR portal registration proof is not submitted at the time of import?

Per CBIC Instruction 21/2025-Customs dated 02-07-2025, customs officers are directed to verify EPR portal registration; a consignment without proof is subject to verification holds, potential detention, and delayed out-of-charge clearance.

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