Other

Petroleum resins, coumarone-indene resins and polyterpenes, other

CBIC CLEARANCE

HSN 3911 10 90 (petroleum resins, coumarone-indene resins and polyterpenes — residual) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays at the bill-of-entry stage, including mandatory Chapter 39 chemical qualifiers and Extended Producer Responsibility (EPR) registration verification for plastic packaging. Importers must comply with CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs as conditions precedent to customs out-of-charge.

What this is

HSN code

3911 10 90

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 qualifiers from CBIC

Compliance steps

1
Furnish the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapters 28, 29, 32 and 39. This requirement has been operative with effect from 15 October 2023 and non-compliance results in bill-of-entry rejection.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before out-of-charge. This obligation applies to importers of plastic-packaging-associated commodities under CBIC Instruction 21/2025-Customs dated 02-07-2025.
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, treating them as optional supplementary data. Omission triggers a customs query or outright rejection at the assessment stage, accruing demurrage and ground rent while the declaration is rectified. The EPR-portal registration check under Instruction 21/2025-Customs is a separate and concurrent condition — clearing the qualifier requirement does not satisfy the EPR verification obligation.

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Frequently asked

Does HSN 3911 10 90 require BIS certification?

No, no BIS Quality Control Order covers petroleum resins, coumarone-indene resins or polyterpenes under this tariff line. Import is governed by CBIC policy overlays — mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration verification under CBIC Instruction 21/2025-Customs.

From which date are the mandatory Chapter 39 qualifiers operative, and which chapters are covered?

The mandatory additional qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are operative with effect from 15 October 2023 and apply to commodities under Chapters 28, 29, 32 and 39, and CTH 3808.

Does the EPR portal registration requirement apply to all importers of this HSN?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging; importers whose product involves plastic packaging must produce this registration proof before customs out-of-charge.

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