Silicone resins

Silicone resins in primary forms

CBIC CLEARANCE

HSN 3910 00 10 (Silicone resins) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory additional qualifiers in import declarations under Chapter 39 per CBIC Circular 23/2023-Cus and verification of Extended Producer Responsibility registration on the centralised EPR portal for plastic packaging per CBIC Instruction 21/2025-Customs. No sectoral product-licence is imposed by a dedicated PGA for this tariff line; CBIC is the operative policy authority at the bill-of-entry stage.

What this is

HSN code

3910 00 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs

Customs documentation

Chapter 39 qualifiers from CBIC
EPR portal registration proof from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable to commodities under Chapters 28, 29, 32, 39 and CTH 3808. This requirement is operative with effect from 15 October 2023; a declaration filed without the required qualifiers is liable to detention 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 out-of-charge. The proper officer is required to check this registration proof at the bill of entry 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 with the standard Chapter 39 commodity description and omitting the Chapter-specific additional qualifiers now mandated under CBIC Circular 23/2023-Cus. A declaration that satisfies the qualifier requirement but lacks proof of EPR portal registration will still be held pending out-of-charge; both obligations are independent and must be satisfied concurrently.

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Frequently asked

Does HSN 3910 00 10 require BIS certification?

No, silicone 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, which impose mandatory declaration qualifiers and EPR portal registration verification.

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

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the additional qualifiers required in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the requirement is operative with effect from 15 October 2023.

Does the EPR portal registration obligation apply to silicone resins imported for industrial use rather than consumer plastic packaging?

CBIC Instruction 21/2025-Customs dated 02-07-2025 mandates verification of EPR portal registration for plastic packaging imports broadly under the relevant chapters; importers should confirm the scope of applicability to their specific end-use with their customs broker before filing the bill of entry.

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