Cellulose acetate moulding powder

Non-plasticised cellulose acetate moulding powder

CBIC CLEARANCE

HSN 3912 11 20 (Cellulose acetate moulding powder) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls governing plastic packaging imports, including mandatory verification of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025. Additional mandatory Chapter 39 qualifiers in the import declaration are required under CBIC Circular 23/2023-Cus dated 30-09-2023.

What this is

HSN code

3912 11 20

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

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

Compliance steps

1
Verify that the importer holds valid registration on the Centralised EPR Portal for Plastic Packaging and upload proof of that registration at the bill-of-entry stage. Non-compliance with this requirement constitutes a breach of CBIC Instruction 21/2025-Customs and may result in consignment detention.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory with effect from 15 October 2023 and an incomplete declaration will prevent out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 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 correct tariff classification but omitting one or both of the Chapter 39 mandatory qualifiers and the EPR portal registration proof — treating them as separate, post-clearance administrative steps. Both requirements are conditions precedent to out-of-charge; a declaration lacking the Para 4.1 and 4.2 qualifiers is treated as an incomplete entry, attracting demurrage and ground rent while the importer scrambles to amend the declaration.

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Frequently asked

Does HSN 3912 11 20 require BIS certification?

No, cellulose acetate moulding powder is not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs policy controls, principally the EPR portal registration requirement under CBIC Instruction 21/2025-Customs and the Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus.

From what date are the Chapter 39 mandatory qualifiers in the import declaration enforceable?

The mandatory additional qualifiers for Chapter 39 commodities under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus are mandatory with effect from 15 October 2023.

Does the EPR portal registration requirement apply even when the imported cellulose acetate moulding powder is used as an industrial input rather than consumer packaging?

CBIC Instruction 21/2025-Customs dated 02-07-2025 applies to imports falling within the Centralised EPR Portal for Plastic Packaging framework; importers should confirm whether their specific end-use falls within the scheme's scope and maintain registration as a precaution, since customs verification occurs at the bill-of-entry stage before end-use can be established.

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