Poly (acrylic acid)

Poly (acrylic acid) in primary forms

CBIC CLEARANCE

HSN 3906 90 40 (Poly (acrylic acid)) is subject to customs policy controls administered by the Central Board of Indirect Taxes and Customs (CBIC), including mandatory additional qualifiers in import declarations for Chapter 39 commodities 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

3906 90 40

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Chapter 39 mandatory qualifiers and EPR portal registration, Circular 23/2023-Cus

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 qualifiers 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 rejected at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify and furnish proof of registration on the Centralised EPR Portal for Plastic Packaging before out-of-charge. Non-compliance with the EPR portal verification requirement attracts detention of the consignment pending remediation.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the bill of entry with standard Chapter 39 declarations and treating the EPR portal registration as a post-clearance formality. CBIC Instruction 21/2025-Customs requires proof of registration to be verified at the time of clearance, not retrospectively; a consignment presented without that proof is detained, and demurrage accrues while the importer pursues registration on an emergency basis.

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Frequently asked

Does HSN 3906 90 40 require BIS certification?

No, poly (acrylic acid) in primary forms is not covered by any BIS Quality Control Order. Import compliance is governed by Central Board of Indirect Taxes and Customs policy controls, specifically the mandatory Chapter 39 qualifiers under CBIC Circular 23/2023-Cus and the EPR portal registration requirement under CBIC Instruction 21/2025-Customs.

Which specific qualifiers are required in the import declaration under CBIC Circular 23/2023-Cus?

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus prescribe the mandatory additional qualifiers applicable to import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023; the importer should consult the Circular's annexure for the full field-level specification.

Does the EPR portal registration requirement apply to all poly (acrylic acid) imports or only to certain packaging applications?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging for imports under this tariff line; importers should confirm the scope of applicability against the Instruction's annexure for their specific end-use category.

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