Other

Urea resins and thiourea resins, other grades

CBIC CLEARANCE

HSN 3909 10 90 (Urea and thiourea resins, 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 stage under CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3909 10 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Chapter 39 mandatory qualifiers and EPR portal verification

Customs documentation

Chapter 39 qualifiers from CBIC
EPR registration proof from centralised portal

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all commodities under Chapters 28, 29, 32 and 39 and CTH 3808, and are compulsory with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify and produce proof of registration on the centralised EPR portal for plastic packaging at the bill-of-entry stage. Customs officers are instructed to check this registration before granting out-of-charge 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 without the Chapter 39 mandatory qualifiers, triggering a mismatch flag and examination order before out-of-charge. The qualifiers requirement applies at the declaration stage — not as a post-clearance rectification — and an incomplete declaration on a Chapter 39 chemical attracts detention and demurrage while the importer seeks amendment. Separately, the EPR portal registration obligation is an importer-side credential, not a document the supplier can furnish; secure it before the consignment arrives.

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Frequently asked

Does HSN 3909 10 90 require BIS certification?

No, urea and thiourea 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, covering mandatory declaration qualifiers and EPR portal registration.

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

The qualifiers are specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; they have been compulsory for all Chapter 39 import declarations since 15 October 2023.

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

Per CBIC Instruction 21/2025-Customs dated 02-07-2025, proof of registration on the centralised EPR portal for plastic packaging must be verified at the bill of entry; importers who have not registered on the portal risk detention of the consignment pending compliance.

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