Melamine formaldehyde resins

Melamine formaldehyde resins, melamine resins in primary forms

CBIC CLEARANCE

HSN 3909 20 10 (Melamine formaldehyde resins) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory Chapter 39 additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must also verify registration on the Centralised EPR Portal for Plastic Packaging per CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3909 20 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal compliance

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 qualifiers from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in Para 4.1 and Para 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15-10-2023 and non-compliance renders the declaration deficient 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 the bill of entry is processed. Customs officers are required to check this registration as a mandatory pre-clearance condition per 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, which causes the declaration to be flagged as non-compliant under CBIC Circular 23/2023-Cus — a deficiency that attracts detention and demurrage while the importer re-files. The EPR portal registration requirement under CBIC Instruction 21/2025-Customs is a separate and concurrent obligation; holding the qualifiers but lacking the EPR registration proof is equally grounds for denial of out-of-charge.

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Frequently asked

Does HSN 3909 20 10 require BIS certification?

No, melamine formaldehyde resins are not subject to any BIS Quality Control Order. Import compliance is governed by CBIC policy controls — mandatory Chapter 39 import-declaration qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration verification under CBIC Instruction 21/2025-Customs.

What are the mandatory qualifiers required for the Chapter 39 import declaration under CBIC Circular 23/2023-Cus?

The qualifiers are specified in Para 4.1 and Para 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and have been mandatory with effect from 15-10-2023 for all commodities under Chapters 28, 29, 32, 39 and CTH 3808.

Does the EPR portal registration obligation apply to every import of melamine formaldehyde resins?

Yes, 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 each import; absence of current registration is grounds for withholding out-of-charge.

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