Polysulphones

Polysulphones in primary forms

CBIC CLEARANCE

HSN 3911 90 10 (Polysulphones) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 39 additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Extended Producer Responsibility (EPR) registration on the centralised EPR portal for plastic packaging is also mandated under CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3911 90 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 from CPCB

Compliance steps

1
Include 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 have been mandatory at the bill-of-entry stage with effect from 15 October 2023; non-compliance attracts detention and re-assessment.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Verify and furnish proof of registration on the centralised EPR portal for plastic packaging before filing the bill of entry. Customs officers are required to confirm EPR portal registration compliance prior to granting out-of-charge.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is treating the Chapter 39 additional-qualifier obligation and the EPR portal-registration requirement as independent checklists, and uploading the bill of entry without confirming both are current. EPR registration status on the centralised portal must be verified against the specific importer account at the time of each import; a lapsed or unlinked registration is not rectifiable after out-of-charge and will trigger detention and ground rent.

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Frequently asked

Does HSN 3911 90 10 require BIS certification?

No, polysulphones in primary forms are not covered by any BIS Quality Control Order. Import is governed by CBIC customs-procedure obligations under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs, requiring Chapter 39 declaration qualifiers and EPR portal registration compliance.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the qualifiers to be included in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, operative from 15 October 2023.

Does the EPR portal registration requirement apply to all polysulphone imports, including those used as industrial raw materials?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the centralised EPR portal for plastic packaging; importers should confirm whether their specific end-use category falls within the plastic-packaging scope of that instruction.

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