Maleic resins

Unsaturated maleic resins in primary forms

CBIC CLEARANCE

HSN 3907 91 10 (Maleic resins) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls requiring mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023. 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. Both obligations attach at the bill-of-entry stage and apply with effect from 15 October 2023 for the qualifiers regime.

What this is

HSN code

3907 91 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal registration, CBIC Circular 23/2023-Cus

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 qualifiers declaration 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, with effect from 15 October 2023. Declarations filed without the required qualifiers are liable to be held up for correction at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Verify and submit proof of registration on the Centralised EPR Portal for Plastic Packaging before the bill of entry is assessed. Absence of valid EPR registration proof renders the consignment non-compliant 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 treating the Chapter 39 qualifier requirement as a documentation formality and filing the bill of entry without verifying current EPR portal registration status. These are two distinct obligations: the qualifiers attach to every declaration under Chapters 28, 29, 32, 39 and CTH 3808, while EPR registration proof is a separate plastic-packaging compliance layer introduced by CBIC Instruction 21/2025-Customs. An importer who satisfies one but omits the other faces detention and assessment delay.

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Frequently asked

Does HSN 3907 91 10 require BIS certification?

No, maleic 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, covering declaration qualifiers and EPR portal registration.

From which date are the mandatory Chapter 39 qualifiers enforceable at the bill of entry?

The mandatory additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808 are operative with effect from 15 October 2023 per CBIC Circular 23/2023-Cus dated 30-09-2023.

What is the EPR portal registration requirement and when did it apply to this HSN?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires importers to verify and produce proof of registration on the Centralised EPR Portal for Plastic Packaging at the time of import; the obligation applies to plastic packaging-related imports including primary-form resins under Chapter 39.

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