Copolymers of acrylonitrile

Acrylic polymer copolymers of acrylonitrile in primary forms

CBIC CLEARANCE

HSN 3906 90 60 (Copolymers of acrylonitrile) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing plastic packaging Extended Producer Responsibility (EPR) registration verification and mandatory Chapter 39 additional qualifiers in import declarations. CBIC Circular 23/2023-Cus dated 30-09-2023 requires mandatory additional qualifiers for all Chapter 39 commodities with effect from 15 October 2023, and CBIC Instruction 21/2025-Customs dated 02-07-2025 mandates proof of registration on the Centralised EPR Portal for Plastic Packaging.

What this is

HSN code

3906 90 60

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

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

Compliance steps

1
File the import declaration with all mandatory additional qualifiers for Chapter 39 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all Chapter 28, 29, 32, 39 and CTH 3808 commodities with effect from 15 October 2023; non-compliant declarations are liable to be held up at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Obtain and submit proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. CBIC Instruction 21/2025-Customs requires customs officers to verify this registration for plastic packaging commodities falling under Chapter 39.
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 qualifier obligation as a documentation formality and neglecting the EPR portal registration requirement, which is a distinct and newer overlay. Importers who have complied with the qualifier regime since October 2023 but have not registered on the Centralised EPR Portal for Plastic Packaging will face detention of the consignment pending verification of EPR status under CBIC Instruction 21/2025-Customs.

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Frequently asked

Does HSN 3906 90 60 require BIS certification?

No, copolymers of acrylonitrile in primary forms are not within the BIS Quality Control Order regime. Import compliance is governed by CBIC policy overlays — mandatory Chapter 39 additional qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration verification under CBIC Instruction 21/2025-Customs.

What are the mandatory additional qualifiers required for Chapter 39 import declarations?

The qualifiers are specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and have been mandatory for all Chapter 39 commodities with effect from 15 October 2023.

When did the EPR portal registration verification requirement come into effect for plastic packaging imports?

CBIC Instruction 21/2025-Customs dated 02-07-2025 introduced the requirement for customs verification of proof of registration on the Centralised EPR Portal for Plastic Packaging; importers of Chapter 39 goods should confirm active registration before each shipment.

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