Sodium polyacrylate

Sodium polyacrylate, acrylic polymers in primary forms

CBIC CLEARANCE

HSN 3906 90 70 (Sodium polyacrylate) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory verification of Extended Producer Responsibility (EPR) registration on the centralised EPR portal for plastic packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025. Mandatory additional qualifiers in the import declaration for Chapter 39 commodities are also required under CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023.

What this is

HSN code

3906 90 70

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration proof from CBIC portal
Chapter 39 qualifiers from CBIC

Compliance steps

1
Verify and upload proof of registration on the centralised EPR portal for plastic packaging before filing the bill of entry. CBIC Instruction 21/2025-Customs dated 02-07-2025 mandates that the proper officer confirm this registration at the time of clearance.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Ensure the import declaration includes 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 have been compulsory with effect from 15 October 2023; a declaration without them is liable to rejection at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry with complete Chapter 39 qualifiers but omitting the EPR portal registration proof — or vice versa. Both requirements are independent: satisfying the qualifier mandate under CBIC Circular 23/2023-Cus does not discharge the EPR obligation under CBIC Instruction 21/2025-Customs, and a consignment that clears chemical-composition scrutiny but lacks EPR registration verification remains liable to detention pending compliance.

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Frequently asked

Does HSN 3906 90 70 require BIS certification?

No, sodium polyacrylate is not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs policy controls, specifically the Chapter 39 mandatory-qualifier regime 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 stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with mandatory compliance from 15 October 2023.

Does the EPR portal registration requirement apply to all importers of plastic packaging materials?

Yes. CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the centralised EPR portal for plastic packaging at the bill-of-entry stage, and the proper officer is directed to confirm registration before granting out-of-charge.

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