Silicone oil

Silicone oil in primary forms

CBIC CLEARANCE

HSN 3910 00 20 (Silicone oil) is subject to Central Board of Indirect Taxes and Customs (CBIC) customs policy overlays governing Chapter 39 plastics imports, including mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3910 00 20

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs, Chapter 39 qualifiers

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 qualifiers from CBIC

Compliance steps

1
File the bill of entry with mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15-10-2023 and non-compliance results in bill-of-entry rejection at the customs system level.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 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 proof at the bill-of-entry stage in accordance with 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 incomplete Chapter 39 qualifiers — treating silicone oil as a specialty chemical outside the scope of the plastics-chapter qualifier mandate. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 39 without product-specific carve-outs, and a declaration missing the required qualifiers is liable to detention pending amendment. The EPR portal registration requirement under Instruction 21/2025-Customs is a separate and independent check that must be satisfied concurrently.

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Frequently asked

Does HSN 3910 00 20 require BIS certification?

No. Silicone oil in primary forms is not covered by any BIS Quality Control Order; no BIS QCO applies to this product family. Import is governed by Central Board of Indirect Taxes and Customs policy overlays under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs.

Which specific qualifiers must be declared for Chapter 39 imports at the bill of entry?

The mandatory additional qualifiers are those stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable with effect from 15-10-2023 to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What is the EPR portal registration requirement, and does it apply to silicone oil?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires importers to furnish proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill-of-entry stage; the instruction applies to plastic packaging imports under Chapter 39, including this tariff line.

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