Other

Poly(methyl acrylate) and other acrylic polymers in primary forms

CBIC CLEARANCE

HSN 3906 10 90 (acrylic polymers in primary forms, other) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing mandatory additional qualifiers in import declarations for Chapter 39 commodities and Extended Producer Responsibility (EPR) registration verification for plastic packaging. Importers must demonstrate proof of registration on the Centralised EPR Portal for Plastic Packaging and supply the Chapter 39 mandatory qualifiers in the bill of entry with effect from 15 October 2023.

What this is

HSN code

3906 10 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023; CBIC Instruction 21/2025-Customs dated 02-07-2025

Customs documentation

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

Compliance steps

1
Obtain and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. The proper officer is required to verify this registration proof at the time of clearance; absence of a valid registration will result in consignment detention.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include the mandatory additional qualifiers in the import declaration for Chapter 39 commodities 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 bill of entry filed without them is liable to rejection at assessment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry with the standard polymer description and omitting the Chapter 39 mandatory qualifiers — the qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are assessed at the document-examination stage and a deficient declaration triggers reassessment and demurrage. EPR portal registration is a separate, concurrent obligation; an importer who has complied with the qualifiers requirement but has not registered on the Centralised EPR Portal for Plastic Packaging remains liable to detention under CBIC Instruction 21/2025-Customs.

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Frequently asked

Does HSN 3906 10 90 require BIS certification?

No, acrylic polymers in primary forms are not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs policy overlays requiring mandatory Chapter 39 qualifiers in the import declaration and proof of EPR registration for plastic packaging under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs.

From which date are the Chapter 39 mandatory qualifiers in import declarations required?

The mandatory additional qualifiers for Chapter 39 commodities are required with effect from 15 October 2023, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023.

Does the EPR portal registration requirement apply to all acrylic polymer importers or only to certain categories?

CBIC Instruction 21/2025-Customs dated 02-07-2025 mandates verification of proof of registration on the Centralised EPR Portal for Plastic Packaging for importers of plastic packaging commodities; importers should confirm applicability to their specific product form and end-use category against the portal's registration criteria.

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