Other

Melamine resins in primary forms, other than moulding powder

CBIC CLEARANCE

HSN 3909 20 90 (Other melamine resins) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing import declarations and extended producer responsibility under plastic-packaging rules. Mandatory additional qualifiers under CBIC Circular 23/2023-Cus apply to all Chapter 39 commodity import declarations with effect from 15 October 2023, and EPR portal registration verification under CBIC Instruction 21/2025-Customs is required at the bill-of-entry stage.

What this is

HSN code

3909 20 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · ITC (HS) import policy, Chapter 39; CBIC Circular 23/2023-Cus; CBIC Instruction 21/2025-Customs

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Obtain and upload proof of registration on the centralised EPR portal for plastic packaging before filing the bill of entry. The proper officer will verify this registration as a pre-out-of-charge condition under CBIC Instruction 21/2025-Customs dated 02-07-2025.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include all mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapter 39. These qualifiers are mandatory with effect from 15 October 2023 and a declaration filed without them is liable to rejection at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry with the Chapter 39 additional qualifiers populated but without the EPR portal registration proof, treating the two obligations as alternatives rather than concurrent requirements. Both CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs are independent overlays; failure on either triggers detention and demurrage while documentation is rectified, and retrospective EPR-portal registration is not accepted as a substitute for pre-filing compliance.

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Frequently asked

Does HSN 3909 20 90 require BIS certification?

No, melamine 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 overlays — specifically CBIC Circular 23/2023-Cus for Chapter 39 declaration qualifiers and CBIC Instruction 21/2025-Customs for EPR portal registration verification.

When did the mandatory Chapter 39 additional-qualifier requirement come into effect, and what does it cover?

The requirement is effective from 15 October 2023 under CBIC Circular 23/2023-Cus and applies to commodities under Chapters 28, 29, 32, 39 and CTH 3808; the specific qualifiers for Chapter 39 are detailed in Paragraphs 4.1 and 4.2 of that circular.

Does the EPR portal registration requirement apply to all importers of melamine resins or only to certain categories?

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 bill-of-entry stage; the regulatory record does not carve out any category of importer from this obligation.

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