Polycarbonates

Polycarbonates in primary forms

CBIC CLEARANCE

HSN 3907 40 00 (Polycarbonates) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory Chapter 39 additional qualifiers in import declarations under CBIC Circular 23/2023-Cus and Extended Producer Responsibility (EPR) portal registration verification under CBIC Instruction 21/2025-Cus. Both requirements operate at the bill-of-entry stage and apply cumulatively.

What this is

HSN code

3907 40 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Chapter 39 mandatory qualifiers and EPR portal compliance

Customs documentation

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

Compliance steps

1
Include all mandatory additional qualifiers for Chapter 39 commodities in the import declaration, as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all import declarations for HSN 3907 40 00.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Submit verifiable proof of registration on the centralized EPR portal for plastic packaging at the bill-of-entry stage. Customs officers will verify EPR portal registration compliance before granting out-of-charge, per CBIC Instruction 21/2025-Cus.
CBIC Instruction 21/2025-Cus dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the import declaration without the Chapter 39 mandatory qualifiers, which triggers a misdeclaration flag and delays out-of-charge even when the EPR portal registration is current. The qualifier requirement under CBIC Circular 23/2023-Cus is separate from and independent of the EPR verification under CBIC Instruction 21/2025-Cus — satisfying one does not cure a deficiency in the other.

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Frequently asked

Does HSN 3907 40 00 require BIS certification?

No. Polycarbonates in primary forms are not within the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by CBIC policy controls, including mandatory Chapter 39 qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration verification under CBIC Instruction 21/2025-Cus.

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

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the mandatory qualifiers applicable to commodities under Chapters 28, 29, 32, 39 and CTH 3808; the declaration must include these qualifiers with effect from 15 October 2023.

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

Yes. CBIC Instruction 21/2025-Cus dated 02 July 2025 requires verification of proof of registration on the centralized EPR portal for plastic packaging at the bill-of-entry stage for imports under this tariff line.

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