Poly (ether alcohols)

Poly ether alcohols in primary forms (polyols)

MEFCC CLEARANCE

HSN 3907 29 10 (Poly ether alcohols) is subject to Ministry of Environment, Forest and Climate Change (MEFCC) oversight under the Ozone Depleting Substances (Regulation and Control) Amendment Rules, 2014, and the Centralized EPR Portal for Plastic Packaging registration requirement per CBIC Instruction 21/2025-Customs dated 02-07-2025. The ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) classifies the general tariff line as Free, but pre-blended polyol containing Group VI substances including HCFC-141b is prohibited from import. Mandatory additional qualifiers under Chapter 39 apply at the bill-of-entry stage per CBIC Circular 23/2023-Cus dated 30-09-2023.

What this is

HSN code

3907 29 10

Chapter

39 · Plastics and articles thereof

Primary regulator

MEFCC · Ozone Depleting Substances (Regulation and Control) Amendment Rules, 2014

Customs documentation

EPR portal registration proof from MEFCC
Chapter 39 qualifiers from CBIC
Import declaration from DGFT

Applicable Partner Government Agencies

MEFCCMEFCC·Ministry of Environment, Forest and Climate Change

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Verify that the consignment does not contain pre-blended polyol with Group VI ozone-depleting substances, including HCFC-141b, which is prohibited from import under the Ozone Depleting Substances (Regulation and Control) Amendment Rules, 2014. If the product is a blended polyol, obtain confirmation of ODS-free composition from the manufacturer before filing the bill of entry.
DGFT Notification 54/2015-20 dated 09-02-2022 · DGFT Notification 26/2015-20 dated 11-08-2020 · Ozone Depleting Substances (Regulation and Control) Amendment Rules, 2014
2
Upload proof of registration on the Centralized EPR Portal for Plastic Packaging in e-Sanchit before the bill of entry is processed. Customs out-of-charge will not be granted until the EPR portal registration is verified by the proper officer.
CBIC Instruction 21/2025-Customs dated 02-07-2025
3
Include all mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to every import entry under this tariff heading.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2, w.e.f. 15-10-2023

A word of counsel

The most common error on this tariff line is importing a pre-blended polyol system without verifying whether the blowing agent component includes HCFC-141b — the prohibition is on the blend as a whole, not solely on the neat substance. A consignment that arrives with HCFC-141b present in the polyol blend is subject to confiscation and re-export regardless of whether the importer characterised it as a polymer intermediate rather than an ODS. The EPR portal registration and the Chapter 39 qualifier obligations are independent of the ODS check and must both be satisfied before out-of-charge.

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Frequently asked

Does HSN 3907 29 10 require BIS certification?

No, poly ether alcohols in primary forms are not covered by any BIS Quality Control Order. Import is governed by Ministry of Environment, Forest and Climate Change controls under the Ozone Depleting Substances (Regulation and Control) Amendment Rules, 2014, and by the Centralized EPR Portal for Plastic Packaging registration requirement enforced by CBIC.

Is HCFC-141b pre-blended polyol prohibited even if the overall product is classified as Free under the ITC (HS)?

Yes. The general import policy for this CTI is Free, but pre-blended polyol containing Group VI substances including HCFC-141b is specifically prohibited per DGFT Notification 54/2015-20 dated 09-02-2022 and DGFT Notification 26/2015-20 dated 11-08-2020, overriding the Free-policy status.

When did the mandatory Chapter 39 qualifier requirement become effective, and what happens if qualifiers are omitted?

The requirement has been operative from 15 October 2023 per CBIC Circular 23/2023-Cus; omission of the qualifiers specified in Paragraphs 4.1 and 4.2 renders the import declaration non-compliant and may attract detention of the consignment pending correction.

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