Cellulose acetate flakes

Non-plasticised cellulose acetate flakes, primary forms

CBIC CLEARANCE

HSN 3912 11 10 (Cellulose acetate flakes) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing plastic-packaging EPR registration and mandatory Chapter 39 additional qualifiers in import declarations. Importers must verify proof of registration on the Centralised EPR Portal for Plastic Packaging and comply with the mandatory additional qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023.

What this is

HSN code

3912 11 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal compliance

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 Centralised EPR Portal for Plastic Packaging before filing the bill of entry. Non-compliance with the EPR registration verification requirement attracts out-of-charge denial under CBIC Instructions 21/2025-Customs dated 02-07-2025.
CBIC Instructions 21/2025-Customs dated 02-07-2025
2
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. This requirement is operative with effect from 15 October 2023 and applies to all import declarations for CTHs under Chapter 39.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry without the mandatory Chapter 39 additional qualifiers, treating them as optional descriptors rather than compliance conditions. An import declaration deficient in the required qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is liable to be queried or detained at the customs station, triggering demurrage and ground rent while the declaration is corrected or re-filed.

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Frequently asked

Does HSN 3912 11 10 require BIS certification?

No, cellulose acetate flakes in primary forms are not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs policy overlays — specifically the EPR portal registration requirement under CBIC Instructions 21/2025-Customs and the mandatory Chapter 39 qualifier regime under CBIC Circular 23/2023-Cus.

What are the mandatory additional qualifiers required for Chapter 39 import declarations?

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

Does the EPR portal registration requirement apply to imports of cellulose acetate flakes as a raw material rather than finished plastic packaging?

CBIC Instructions 21/2025-Customs dated 02-07-2025 require verification of proof of registration on the Centralised EPR Portal for Plastic Packaging for this CTI; importers should confirm the scope of the registration obligation with their customs broker at the bill-of-entry stage, as non-compliance triggers out-of-charge denial regardless of downstream use.

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