Alkyd resins

Alkyd resins in primary forms

CBIC CLEARANCE

HSN 3907 50 00 (Alkyd resins) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3907 50 00

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 qualifiers from CBIC

Compliance steps

1
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. These qualifiers apply to all import declarations filed on or after 15 October 2023 and non-compliance triggers bill-of-entry deficiency notices.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify and produce proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill-of-entry stage. Customs officers are directed to check this registration before granting out-of-charge.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most frequent error on this tariff line is filing the import declaration without the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — a deficiency that results in bill-of-entry reassessment, consignment detention, and accruing demurrage. The EPR portal registration obligation under CBIC Instruction 21/2025-Customs is a separate and independent requirement; a declaration that is qualifier-complete but lacks EPR proof remains non-compliant and will not receive out-of-charge.

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Frequently asked

Does HSN 3907 50 00 require BIS certification?

No, alkyd resins in primary forms are not covered by any BIS Quality Control Order. 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.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the additional qualifiers to be declared for commodities under Chapters 28, 29, 32, 39 and CTH 3808; importers must ensure these are populated in the import declaration with effect from 15 October 2023.

Does the EPR portal registration requirement apply to alkyd resins used as industrial intermediates and not sold as plastic packaging?

CBIC Instruction 21/2025-Customs dated 02-07-2025 directs verification of EPR portal registration for plastic packaging imports under the relevant CTIs; importers should confirm the applicability of the EPR obligation to their specific end-use with the Centralised EPR Portal authority before filing.

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