Ketonic resins

Ketonic resins, phenolic resins in primary forms

CBIC CLEARANCE

HSN 3909 40 40 (Ketonic resins) is subject to customs-compliance overlays administered by the Central Board of Indirect Taxes and Customs (CBIC), including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023 for Chapter 39 commodities. Importers must also verify proof of 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 40 40

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal verification

Customs documentation

EPR registration proof from CBIC portal
Chapter 39 qualifiers from CBIC

Compliance steps

1
At the bill of entry, include all mandatory additional qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapter 39. This obligation is effective from 15 October 2023 and applies to all import declarations for this CTI.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify and furnish proof of registration on the Centralised EPR Portal for Plastic Packaging before out-of-charge. Failure to produce valid EPR registration documentation at the bill of entry stage exposes the consignment to detention pending compliance.
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 required since 15 October 2023 — a deficiency that triggers a CBIC query and delays out-of-charge while the declaration is corrected. Separately, the EPR portal registration obligation under CBIC Instruction 21/2025-Customs is a post-2025 requirement that importers already familiar with the qualifier regime may not have incorporated into their documentation checklist; both must be satisfied concurrently.

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Frequently asked

Does HSN 3909 40 40 require BIS certification?

No, ketonic resins in primary forms are not covered by any BIS Quality Control Order. Import is governed by CBIC customs-compliance overlays — specifically the mandatory Chapter 39 qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration verification under CBIC Instruction 21/2025-Customs.

What are the mandatory additional qualifiers required for Chapter 39 import declarations?

CBIC Circular 23/2023-Cus dated 30-09-2023 stipulates mandatory additional qualifiers in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, as detailed in Para 4.1 and 4.2, effective 15 October 2023.

Does the EPR portal registration requirement apply to all importers of ketonic resins?

Yes. CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging for imports under this chapter, and the importer must furnish this at the bill of entry stage.

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