Poly(lactic acid)

Poly(lactic acid) in primary forms

CBIC CLEARANCE

HSN 3907 70 00 (Poly(lactic acid)) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing plastic packaging and Chapter 39 chemical 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 must furnish mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023.

What this is

HSN code

3907 70 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 mandatory qualifiers from CBIC

Compliance steps

1
Obtain and upload proof of registration on the centralised EPR Portal for Plastic Packaging before filing the bill of entry. Customs out-of-charge will not be granted where the EPR registration proof is absent, per CBIC Instruction 21/2025-Customs dated 02-07-2025.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include the 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, effective 15 October 2023. Declarations filed without the requisite qualifiers are liable to be held up at the assessment stage.
CBIC Circular 23/2023-Cus dated 30-09-2023 · Para 4.1 and 4.2 · effective 15-10-2023

A word of counsel

The most common error on this tariff line is treating the EPR Portal registration as an afterthought to be resolved post-arrival. CBIC Instruction 21/2025-Customs requires proof of registration to be verified at the bill-of-entry stage; a consignment arriving without a current EPR registration faces detention and demurrage while the importer rectifies the registration status. The Chapter 39 mandatory qualifiers under Circular 23/2023-Cus are a separate and concurrent requirement — both must be in order simultaneously.

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Frequently asked

Does HSN 3907 70 00 require BIS certification?

No, poly(lactic acid) in primary forms is not covered by any BIS Quality Control Order. Import compliance for this tariff line is governed by Central Board of Indirect Taxes and Customs policy overlays — specifically EPR Portal registration verification under CBIC Instruction 21/2025-Customs and mandatory Chapter 39 qualifiers under CBIC Circular 23/2023-Cus.

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 dated 30-09-2023 stipulate the specific additional qualifiers to be declared for commodities under Chapters 28, 29, 32, 39 and CTH 3808; these have been mandatory since 15 October 2023.

Does the EPR Portal registration obligation apply to all poly(lactic acid) importers, or only to those importing plastic packaging?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of EPR Portal registration for plastic packaging; importers of poly(lactic acid) classified under 3907 70 00 should confirm whether their specific end-use falls within the plastic packaging scope, as the registration obligation attaches to the plastic-packaging characterisation of the goods.

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