Epoxy resins

Epoxy resins in primary forms

CBIC CLEARANCE

HSN 3907 30 10 (Epoxy resins) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls under CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional Chapter 39 qualifiers in import declarations effective 15 October 2023. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging, as required under CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3907 30 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus and Instruction 21/2025-Customs

Customs documentation

Chapter 39 qualifiers from CBIC
EPR portal registration proof from importer

Compliance steps

1
Include mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory at the bill-of-entry stage with effect from 15 October 2023, and non-compliance attracts misdeclaration proceedings.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 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. This obligation applies to importers of plastic packaging materials and primary-form plastics under CBIC Instruction 21/2025-Customs.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers and treating the EPR portal registration as a post-clearance obligation. Both requirements are verified at the bill-of-entry stage: absence of the mandatory qualifiers triggers a misdeclaration query and can result in consignment detention and demurrage, while missing EPR registration proof under Instruction 21/2025-Customs can cause out-of-charge to be withheld.

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Frequently asked

Does HSN 3907 30 10 require BIS certification?

No, no BIS Quality Control Order covers epoxy resins in primary forms. Import is governed by Central Board of Indirect Taxes and Customs policy controls under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs, with mandatory Chapter 39 declaration qualifiers and EPR portal registration verification.

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

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers required in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the requirement has been operative from 15 October 2023.

Does the EPR portal registration requirement apply to all importers of epoxy resins?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging; importers should confirm applicability to their specific packaging configuration and consignment before filing the bill of entry.

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