Cellulose acetobutyrate moulding powder
Non-plasticised cellulose acetobutyrate moulding powder
HSN 3912 11 30 (Cellulose acetobutyrate moulding powder) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls requiring mandatory Chapter 39 additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023. Extended Producer Responsibility registration on the centralised EPR portal for plastic packaging must also be verified at the bill-of-entry stage per CBIC Instruction 21/2025-Customs dated 02-07-2025.
- Chapter 39 qualifiers from CBIC
- EPR portal registration proof from CBIC
- 1Include all mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been mandatory with effect from 15 October 2023 and their absence renders the bill of entry deficient at first-check.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify and produce proof of registration on the centralised EPR portal for plastic packaging before out-of-charge. CBIC Instruction 21/2025-Customs requires the proper officer to confirm this registration at the bill-of-entry stage; consignments without valid EPR registration evidence are liable to detention.CBIC Instruction 21/2025-Customs dated 02-07-2025
The most common error on this tariff line is filing the bill of entry with complete tariff and valuation details but omitting the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — treating them as post-clearance information rather than a pre-OOC condition. A declaration deficient in the paragraphs 4.1 and 4.2 qualifiers is flagged at first appraisement; correction after examination attracts detention, demurrage, and ground rent while the amended declaration is processed.