Polyester or contract resins

Unsaturated polyester resins, contract resins in primary forms

CBIC CLEARANCE

HSN 3907 91 20 (Polyester or contract resins) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls under CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional qualifiers in import declarations for commodities under Chapter 39. CBIC Instruction 21/2025-Customs dated 02-07-2025 further requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill-of-entry stage.

What this is

HSN code

3907 91 20

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

Chapter 39 qualifiers from CBIC
EPR portal registration proof from importer

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, effective 15 October 2023. Declarations filed without the required chemical-composition and end-use qualifiers are liable to be held up at assessment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Obtain and present proof of registration on the Centralised EPR Portal for Plastic Packaging before out-of-charge. The customs officer must verify this registration proof at the bill-of-entry stage per 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 filing the import declaration without the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — importers frequently treat the additional-qualifier obligation as a one-time setup rather than a per-shipment requirement, resulting in assessment delays and potential misdeclaration exposure. The EPR portal registration proof is a separate, independently verifiable credential; a valid registration on the portal must exist in the importer's name before the consignment arrives at the port.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3907 91 20 require BIS certification?

No, unsaturated polyester and contract resins in primary forms are not covered by any BIS Quality Control Order. Import is governed by CBIC policy controls under CBIC Circular 23/2023-Cus requiring mandatory additional qualifiers in Chapter 39 import declarations, and CBIC Instruction 21/2025-Customs requiring EPR portal registration proof.

What are the mandatory additional qualifiers required in the import declaration under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the qualifier fields for Chapters 28, 29, 32, 39 and CTH 3808; these are mandatory at the bill-of-entry stage with effect from 15 October 2023.

What happens if the importer has not registered on the Centralised EPR Portal for Plastic Packaging before shipment?

CBIC Instruction 21/2025-Customs requires the customs officer to verify EPR portal registration proof before granting out-of-charge; absence of registration exposes the consignment to detention until proof is furnished.

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