Other

Epoxide resins in primary forms, other types

CBIC CLEARANCE

HSN 3907 30 90 (other epoxide resins in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing plastic-packaging Extended Producer Responsibility (EPR) registration and mandatory additional qualifiers in import declarations. Importers must verify proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025, and comply with the Chapter 39 mandatory qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023.

What this is

HSN code

3907 30 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus and Instruction 21/2025-Customs, Chapter 39 import declaration qualifiers

Customs documentation

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

Compliance steps

1
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. CBIC Instruction 21/2025-Customs dated 02-07-2025 requires the proper officer to confirm this registration is current and on record at out-of-charge.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include all 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. These qualifiers have been compulsory with effect from 15 October 2023 and omission results in bill-of-entry rejection.
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 filing the bill of entry with the commodity description alone and omitting the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus. Bills of entry lacking the paragraph 4.1 and 4.2 qualifiers have been returned for amendment since 15 October 2023, generating demurrage and ground rent while corrections are processed; EPR portal registration should also be confirmed before shipment departs, as post-arrival rectification is not available at the out-of-charge stage.

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Frequently asked

Does HSN 3907 30 90 require BIS certification?

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

From which date are the Chapter 39 mandatory qualifiers compulsory, and which chapters are covered?

The additional qualifiers are mandatory with effect from 15 October 2023 for commodities under Chapters 28, 29, 32 and 39 and CTH 3808, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.

What is the consequence of importing without valid EPR portal registration?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires the proper officer to verify EPR registration before granting out-of-charge; a consignment without confirmed registration is liable to detention pending compliance, attracting demurrage and ground rent at the port.

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