Other
Silicones in primary forms, other types
HSN 3910 00 90 (Other silicones in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory compliance requirements, including additional chapter qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023 and verification of Centralised EPR Portal registration for plastic packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025. Both requirements apply at the bill-of-entry stage with effect from 15 October 2023 and 02 July 2025 respectively.
- Chapter 39 qualifiers from CBIC
- EPR portal registration proof from CBIC
- 1Include mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are required with effect from 15 October 2023 and must appear in the bill of entry before filing.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Verify and submit proof of registration on the Centralised EPR Portal for Plastic Packaging before the bill of entry is assessed. Non-compliance with this registration verification requirement attracts detention and delay in out-of-charge under CBIC Instruction 21/2025-Customs.CBIC Instruction 21/2025-Customs dated 02-07-2025
The most common error on this tariff line is filing the bill of entry without the mandatory Chapter 39 qualifiers, which triggers a mismatch at the customs systems level and results in consignment detention pending amendment — attracting demurrage and ground rent. The EPR portal registration requirement under CBIC Instruction 21/2025-Customs is a separate and independent obligation; satisfying the declaration-qualifier requirement does not discharge the EPR verification, and both must be addressed before out-of-charge is granted.