Fumeric resins

Unsaturated polyester resins, fumaric resins in primary forms

CBIC CLEARANCE

HSN 3907 91 30 (Fumaric resins) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory verification of Extended Producer Responsibility (EPR) registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025. Mandatory additional qualifiers in the import declaration are required under CBIC Circular 23/2023-Cus for commodities under Chapter 39, effective 15 October 2023.

What this is

HSN code

3907 91 30

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration proof from Centralised EPR Portal
Chapter 39 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. Customs officers are directed to verify this registration at the bill-of-entry stage per CBIC Instruction 21/2025-Customs; consignments without valid EPR registration proof are liable to detention.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include mandatory additional qualifiers in the import declaration as stipulated under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 39 commodities. These qualifiers have been mandatory with effect from 15 October 2023 and omission renders the declaration non-compliant at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry with Chapter 39 qualifiers complete while omitting proof of EPR registration — or tendering a registration that covers a different plastic-packaging category. CBIC Instruction 21/2025-Customs requires verification of registration on the Centralised EPR Portal specifically; a generic environmental compliance declaration does not substitute, and the omission will trigger detention pending documentary cure.

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Frequently asked

Does HSN 3907 91 30 require BIS certification?

No, fumaric 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, requiring EPR portal registration and mandatory Chapter 39 declaration qualifiers.

What are the mandatory additional qualifiers required under CBIC Circular 23/2023-Cus for this tariff line?

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus stipulate specific additional qualifiers in import declarations for Chapter 39 commodities; these have been mandatory since 15 October 2023 and must appear in the bill-of-entry declaration at time of filing.

Does the EPR registration requirement apply to all importers of fumaric resins, or only to certain categories?

CBIC Instruction 21/2025-Customs dated 02-07-2025 directs verification of EPR registration on the Centralised EPR Portal for Plastic Packaging at the bill-of-entry stage; importers should confirm their registration category covers the plastic-packaging end-use of the imported resin before shipment.

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