Other

Other polyesters and polyethers in primary forms

MEFCC CLEARANCE

HSN 3907 99 00 (Other polyesters and polyethers in primary forms) is subject to the Ministry of Environment, Forest and Climate Change (MEFCC) Extended Producer Responsibility registration requirement on the centralised EPR portal for plastic packaging, mandated under CBIC Instruction 21/2025-Customs dated 02-07-2025. Import of pre-blended polyol containing Group VI ozone-depleting substances, including HCFC-141b, is prohibited under the Ozone Depleting Substances (Regulation and Control) Amendment Rules, 2014, as notified by the Directorate General of Foreign Trade (DGFT). Mandatory Chapter 39 additional qualifiers in the import declaration apply with effect from 15 October 2023 under CBIC Circular 23/2023-Cus.

What this is

HSN code

3907 99 00

Chapter

39 · Plastics and articles thereof

Primary regulator

MEFCC · Ozone Depleting Substances (Regulation and Control) Amendment Rules, 2014; EPR portal registration for plastic packaging

Customs documentation

EPR portal registration proof from MEFCC
Import declaration qualifiers from CBIC
ODS-compliance declaration from DGFT

Applicable Partner Government Agencies

MEFCCMEFCC·Ministry of Environment, Forest and Climate Change

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

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 required under CBIC Instruction 21/2025-Customs dated 02-07-2025 to verify this registration; consignments without valid EPR registration proof will be held pending compliance.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Confirm the consignment does not contain pre-blended polyol with Group VI ozone-depleting substances, including HCFC-141b. Import of such pre-blended polyol is prohibited; the importer must carry and produce an ODS-compliance declaration at the bill of entry stage.
ODS (Regulation and Control) Amendment Rules, 2014 · DGFT Notification 26/2015-20 dated 11-08-2020
3
Include all mandatory additional qualifiers in the import declaration as stipulated under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapter 39. These qualifiers have been compulsory with effect from 15 October 2023 and their absence renders the bill of entry deficient.
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 overlooking the EPR portal registration requirement as a customs-gate obligation — importers who hold an EPR registration but fail to upload proof in e-Sanchit before out-of-charge will face detention and demurrage even where the registration itself is current. The HCFC-141b prohibition applies specifically to pre-blended polyol formulations and not to the base polyol; misclassifying a pre-blended product as plain polyol to circumvent the ban attracts confiscation and prosecution under the Environment (Protection) Act, 1986.

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Frequently asked

Does HSN 3907 99 00 require BIS certification?

No, no BIS Quality Control Order covers this residual polyesters and polyethers tariff line. Import is governed by the Ministry of Environment, Forest and Climate Change EPR registration regime under CBIC Instruction 21/2025-Customs, the HCFC-141b prohibition under DGFT Notification 26/2015-20, and mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus.

Do the mandatory Chapter 39 additional qualifiers in the import declaration apply to all goods under this tariff line?

Yes. Per CBIC Circular 23/2023-Cus dated 30-09-2023, mandatory additional qualifiers under Para 4.1 and 4.2 apply to all import declarations for commodities under Chapter 39 with effect from 15 October 2023; an incomplete declaration is treated as a deficient bill of entry.

Is the HCFC-141b prohibition limited to finished goods or does it extend to raw material formulations?

The prohibition under the ODS (Regulation and Control) Amendment Rules, 2014 and DGFT Notification 26/2015-20 covers pre-blended polyol containing HCFC-141b as a blowing-agent component, regardless of whether the formulation is described as a raw material or intermediate; such consignments are not permitted entry.

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