Diallylphthalate resins

Unsaturated polyester resins, diallylphthalate type

CBIC CLEARANCE

HSN 3907 91 40 (Diallylphthalate resins) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory compliance obligations at the bill-of-entry stage, including 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 chemical qualifiers in the import declaration, covering Chapter 39 commodities, apply under CBIC Circular 23/2023-Cus dated 30-09-2023 with effect from 15 October 2023.

What this is

HSN code

3907 91 40

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 CBIC 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. The customs proper officer is required to confirm EPR registration compliance at out-of-charge under CBIC Instruction 21/2025-Customs.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include all mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been compulsory with effect from 15 October 2023 and incomplete declarations attract examination and detention 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 frequent error on this tariff line is overlooking the EPR registration requirement on the grounds that the importer is a chemical-industry intermediate buyer rather than a plastic-packaging end-user. CBIC Instruction 21/2025-Customs applies to plastic packaging at the point of import regardless of downstream use; consignments presented without verified EPR registration proof are liable to detention pending compliance. The Chapter 39 qualifier obligation is a separate, concurrent requirement and an incomplete declaration is not cured by subsequent EPR submission.

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Frequently asked

Does HSN 3907 91 40 require BIS certification?

No. Diallylphthalate resins are not covered by any BIS Quality Control Order. Import is governed by CBIC policy overlays — EPR portal registration verification under CBIC Instruction 21/2025-Customs and mandatory Chapter 39 import-declaration qualifiers under CBIC Circular 23/2023-Cus.

Which specific qualifiers must appear in the import declaration for this tariff line?

The mandatory additional qualifiers for Chapter 39 commodities are those stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable with effect from 15 October 2023; the circular should be consulted for the current field-level specification.

Does the EPR registration obligation apply if the diallylphthalate resin is imported as an industrial intermediate and not sold as packaged goods?

CBIC Instruction 21/2025-Customs requires verification of EPR registration on the Centralised EPR Portal for Plastic Packaging at the import stage; the instruction does not provide an end-use carve-out for industrial intermediates, so compliance is required regardless of downstream application.

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