Other
Other vinyl polymers in primary forms (residual)
HSN 3905 99 90 (other vinyl polymers in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing import declarations and Extended Producer Responsibility (EPR) registration. Importers must comply with mandatory additional qualifiers under Chapter 39 of the ITC (HS) declaration framework and verify proof of registration on the Centralised EPR Portal for Plastic Packaging before out-of-charge.
- EPR registration proof from CBIC portal
- Chapter 39 qualifiers from CBIC
- 1Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before the bill of entry is filed. Failure to produce valid EPR registration at the bill-of-entry stage renders the consignment liable to detention pending compliance.CBIC Instruction 21/2025-Customs dated 02-07-2025
- 2Include mandatory additional qualifiers in the import declaration for all commodities under Chapter 39, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and applies at the line-item level of the bill of entry.CBIC Circular 23/2023-Cus dated 30-09-2023; para 4.1 and 4.2
The most common error on this residual tariff line is treating it as a plain Chapter 39 plastic polymer entry and omitting the EPR portal registration check. The EPR obligation introduced by CBIC Instruction 21/2025-Customs applies at importation — not post-clearance — and a missing or expired EPR registration certificate cannot be rectified after out-of-charge is sought; consignments are detained until the registration is produced, accruing demurrage and ground rent.