Poly (butylene terepthalate)

Unsaturated polyester resin, poly(butylene terephthalate) in primary forms

CBIC CLEARANCE

HSN 3907 91 50 (Poly(butylene terephthalate)) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls requiring mandatory additional qualifiers in import declarations under Chapter 39, operative from 15 October 2023 per CBIC Circular 23/2023-Cus. Importers must additionally verify and furnish proof of registration on the Centralised EPR Portal for Plastic Packaging as required by CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3907 91 50

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR Portal registration, per CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs

Customs documentation

Chapter 39 qualifiers declaration from CBIC
EPR Portal registration proof from importer
Bill of entry compliance from CBIC

Compliance steps

1
Include mandatory additional qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapters 28, 29, 32, 39 and CTH 3808. These qualifiers have been mandatory with effect from 15 October 2023 and a declaration filed without them is liable to rejection or detention at the bill of entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify and produce proof of registration on the Centralised EPR Portal for Plastic Packaging before out-of-charge. Non-compliance with this registration requirement attracts customs-level enforcement 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 filing the bill of entry with the standard commodity description alone, omitting the Chapter 39 mandatory qualifiers required under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration filed without the specified qualifiers is treated as a deficient entry and can result in consignment detention and demurrage while the importer files an amendment. The EPR Portal registration obligation under CBIC Instruction 21/2025-Customs is an independent verification step — a current qualifier declaration does not satisfy the EPR proof-of-registration requirement.

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Frequently asked

Does HSN 3907 91 50 require BIS certification?

No, poly(butylene terephthalate) in primary forms is not covered by any BIS Quality Control Order. Import is governed by CBIC policy controls under Circular 23/2023-Cus (mandatory Chapter 39 qualifiers) and CBIC Instruction 21/2025-Customs (EPR Portal registration for plastic packaging).

What are the mandatory qualifiers required in the import declaration for Chapter 39 commodities?

The qualifiers are stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to Chapters 28, 29, 32, 39 and CTH 3808, mandatory from 15 October 2023.

Does the EPR Portal registration requirement under CBIC Instruction 21/2025-Customs apply to all importers of plastic packaging?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging at the time of import; importers should confirm their registration status on the portal before filing the bill of entry.

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