Other

Other acrylic polymers in primary forms

CBIC CLEARANCE

HSN 3906 90 90 (Other acrylic polymers in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays at the bill-of-entry stage, including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023 for Chapter 39 commodities. Extended Producer Responsibility (EPR) registration on the centralised EPR portal for plastic packaging must also be verified per CBIC Instruction 21/2025-Cus dated 02-07-2025.

What this is

HSN code

3906 90 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal compliance

Customs documentation

EPR registration proof from centralised EPR portal
Chapter 39 mandatory qualifiers from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Compliance is mandatory with effect from 15 October 2023; declarations filed without the required qualifiers are liable to examination and detention at the port.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify and furnish proof of registration on the centralised EPR portal for plastic packaging at the bill of entry. CBIC Instruction 21/2025-Cus requires customs officers to verify this registration before granting out-of-charge.
CBIC Instruction 21/2025-Cus dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the import declaration with generic Chapter 39 product descriptions and overlooking the paragraph 4.1 and 4.2 qualifier requirements. An incomplete qualifier triggers a mismatch flag in the CBIC system, resulting in examination of the consignment and potential detention and demurrage at port. Separately, the EPR portal registration obligation under CBIC Instruction 21/2025-Cus is an independent requirement — a valid bill of entry with correct qualifiers does not cure an absent EPR registration.

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Frequently asked

Does HSN 3906 90 90 require BIS certification?

No, other acrylic polymers in primary forms are not subject to any BIS Quality Control Order. Import is governed by CBIC policy overlays — specifically the mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration verification under CBIC Instruction 21/2025-Cus.

What are the mandatory qualifiers required in the import declaration for Chapter 39 under CBIC Circular 23/2023-Cus?

The specific qualifiers are set out in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.

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

Yes. CBIC Instruction 21/2025-Cus dated 02-07-2025 requires verification of proof of registration on the centralised EPR portal for plastic packaging at the time of import clearance for commodities that constitute plastic packaging.

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