Polyacetals

Polyacetals in primary forms

CBIC CLEARANCE

HSN 3907 10 00 (Polyacetals) 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 effective 15 October 2023. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging per CBIC Instructions 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3907 10 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · ITC (HS) policy and CBIC Circular 23/2023-Cus, Chapter 39 mandatory qualifiers

Customs documentation

EPR Portal registration proof from CBIC
Chapter 39 mandatory 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. These qualifiers are compulsory with effect from 15 October 2023; declarations filed without them are liable to rejection or detention at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. CBIC Instructions 21/2025-Customs require the customs proper officer to confirm this registration as a pre-clearance condition.
CBIC Instructions 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is treating the Chapter 39 mandatory-qualifier requirement as a mere formatting formality. Incomplete or absent qualifiers in the import declaration constitute a substantive non-compliance under CBIC Circular 23/2023-Cus and can result in consignment detention and ground rent accrual while the declaration is corrected. The EPR Portal registration obligation under CBIC Instructions 21/2025-Customs is a separate and independent pre-clearance condition that applies regardless of qualifier compliance.

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Frequently asked

Does HSN 3907 10 00 require BIS certification?

No, polyacetals in primary forms are not covered by any BIS Quality Control Order. Import compliance is governed by Central Board of Indirect Taxes and Customs policy controls, principally the mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus and EPR Portal registration verification under CBIC Instructions 21/2025-Customs.

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

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

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

The requirement to verify proof of registration on the Centralised EPR Portal for Plastic Packaging was introduced by CBIC Instructions 21/2025-Customs dated 02 July 2025 and applies at the bill-of-entry stage.

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