Coumarone-indene resins

Coumarone-indene resins in primary forms

CBIC CLEARANCE

HSN 3911 10 10 (Coumarone-indene resins) is subject to Central Board of Indirect Taxes and Customs (CBIC) customs-declaration overlays, including mandatory additional qualifiers for Chapter 39 commodities under CBIC Circular 23/2023-Cus dated 30-09-2023 and Extended Producer Responsibility (EPR) registration verification under CBIC Instruction 21/2025-Cus dated 02-07-2025. Importers must confirm proof of registration on the Centralized EPR Portal for Plastic Packaging before out-of-charge clearance.

What this is

HSN code

3911 10 10

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

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

Compliance steps

1
Verify and upload proof of registration on the Centralized EPR Portal for Plastic Packaging before the bill of entry is filed. CBIC Instruction 21/2025-Cus dated 02-07-2025 requires the proper officer to confirm this registration at the out-of-charge stage.
CBIC Instruction 21/2025-Cus dated 02-07-2025
2
Ensure the import declaration includes the mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, operative from 15 October 2023. Missing or incomplete qualifiers will prevent customs out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2, effective 15-10-2023

A word of counsel

The most common error on this tariff line is filing the bill of entry with complete commercial documentation but without the Chapter 39 mandatory qualifiers and EPR registration proof — both of which are customs-declaration prerequisites independent of the commercial transaction. An import declaration that omits the qualifiers or lacks EPR portal registration confirmation is held for manual examination; the resulting detention, demurrage, and ground rent accrue from the vessel's arrival date, not from the date the deficiency is discovered.

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Frequently asked

Does HSN 3911 10 10 require BIS certification?

No, coumarone-indene resins in primary forms are not covered by any BIS Quality Control Order. Import is governed by CBIC customs-declaration requirements under CBIC Circular 23/2023-Cus and EPR portal registration verification under CBIC Instruction 21/2025-Cus.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the qualifier fields mandatory for import declarations covering Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023; the circular should be consulted for the exact field-level requirements.

Does the EPR registration obligation apply to every import of coumarone-indene resins, or only to certain end-uses?

CBIC Instruction 21/2025-Cus dated 02-07-2025 requires verification of EPR portal registration for plastic packaging at each import; there is no end-use carve-out specified in the regulatory record, so compliance is required for each consignment.

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