Other

Other polyethers and polyesters in primary forms

MEFCC CLEARANCE

HSN 3907 29 90 (Other polyethers and polyesters in primary forms) is subject to Ministry of Environment, Forest and Climate Change (MEFCC) Extended Producer Responsibility (EPR) registration verification under CBIC Instruction 21/2025-Customs dated 02-07-2025 via the centralised EPR portal for plastic packaging. The import policy is Free under the ITC (HS) schedule administered by the Directorate General of Foreign Trade (DGFT), but import of pre-blended polyol containing Group VI ozone-depleting substances including HCFC-141b is not permitted. Mandatory Chapter 39 additional qualifiers in the import declaration are required under CBIC Circular 23/2023-Cus dated 30-09-2023.

What this is

HSN code

3907 29 90

Chapter

39 · Plastics and articles thereof

Primary regulator

MEFCC · Ozone Depleting Substances (Regulation and Control) Amendment Rules, 2014; centralised EPR portal for plastic packaging

Customs documentation

EPR registration proof from MEFCC
Chapter 39 qualifiers from CBIC
ITC (HS) policy 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 and upload proof of registration on the centralised EPR portal for plastic packaging before filing the bill of entry. The Customs proper officer will check this proof per CBIC Instruction 21/2025-Customs dated 02-07-2025; absence of a valid EPR registration will prevent out-of-charge.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Confirm that the consignment does not contain pre-blended polyol incorporating Group VI ozone-depleting substances, including HCFC-141b. Such imports are prohibited, and a shipment found to contain HCFC-141b is liable to seizure and confiscation under the Ozone Depleting Substances (Regulation and Control) Amendment Rules, 2014.
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
3
Include mandatory additional qualifiers in the import declaration for goods under Chapter 39 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15-10-2023. Declarations filed without the required qualifiers 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

A word of counsel

The most common error on this tariff line is treating the Free ITC (HS) import status as unconditional and overlooking the HCFC-141b prohibition embedded within what appears to be an unrestricted chapter heading. Importers of blended polyol systems — particularly those used in foam formulations — must obtain a compositional declaration from the exporter specifying the absence of Group VI substances before dispatch; a post-arrival finding of HCFC-141b triggers seizure regardless of EPR compliance, and the two obligations are entirely independent of each other.

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Frequently asked

Does HSN 3907 29 90 require BIS certification?

No, this residual polyether and polyester tariff line is not covered by any BIS Quality Control Order. Import compliance is governed by Ministry of Environment, Forest and Climate Change EPR registration requirements, the HCFC-141b prohibition under the Ozone Depleting Substances (Regulation and Control) Amendment Rules, 2014, and CBIC Circular 23/2023-Cus Chapter 39 declaration qualifiers.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers required for import declarations covering goods under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023; the precise qualifier fields must be populated at the bill-of-entry stage.

Does the Free import status under the ITC (HS) policy mean there are no restrictions on polyol blends containing HCFC-141b?

No. The Free import policy applies to other polyethers and polyesters generally, but import of pre-blended polyol containing Group VI substances including HCFC-141b is specifically prohibited under DGFT Notifications 26/2015-20 and 54/2015-20, irrespective of the general tariff-line status.

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