Other

Unsaturated polyesters in primary forms, other

CBIC CLEARANCE

HSN 3907 91 90 (Unsaturated polyesters, other) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls requiring mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Extended Producer Responsibility (EPR) registration on the centralised EPR portal for plastic packaging must also be verified at the bill of entry per CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3907 91 90

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 as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapter 39. These qualifiers are compulsory at the bill-of-entry stage with effect from 15 October 2023 and non-compliance will result in consignment detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Verify and present proof of registration on the centralised EPR portal for plastic packaging before out-of-charge. The customs proper officer is required to confirm EPR portal registration under CBIC Instruction 21/2025-Customs before releasing the consignment.
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 without the Chapter 39 mandatory qualifiers, treating unsaturated polyesters as a bulk chemical commodity not subject to declaration-level scrutiny. Since 15 October 2023, missing qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are a ground for consignment detention at port, independent of whether the EPR registration requirement is met.

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Frequently asked

Does HSN 3907 91 90 require BIS certification?

No. No BIS Quality Control Order covers unsaturated polyesters in primary forms under this tariff line. Import is governed by Central Board of Indirect Taxes and Customs policy controls, principally the mandatory qualifier regime under CBIC Circular 23/2023-Cus and EPR registration verification under CBIC Instruction 21/2025-Customs.

Which specific qualifiers are required in the import declaration for Chapter 39 commodities?

The mandatory additional qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, covering commodities under Chapters 28, 29, 32, 39 and CTH 3808, and must be included in every import declaration with effect from 15 October 2023.

Does the EPR portal registration requirement apply to all importers of this HSN?

Yes. CBIC Instruction 21/2025-Customs dated 02-07-2025 requires the customs proper officer to verify proof of registration on the centralised EPR portal for plastic packaging before granting out-of-charge for consignments under this tariff line.

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