Cellulose nitrate, dynamic grade

Non-plasticised cellulose nitrate, dynamic grade

CBIC CLEARANCE

HSN 3912 11 40 (Cellulose nitrate, dynamic grade) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers in import declarations under Chapter 39, operative from 15 October 2023 per CBIC Circular 23/2023-Cus. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3912 11 40

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Chapter 39 mandatory qualifiers and EPR portal registration, CBIC Circular 23/2023-Cus and Instruction 21/2025-Customs

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 mandatory qualifiers from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in Para 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; a declaration without them is liable to detention at 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 out-of-charge. Failure to produce valid EPR portal registration proof attracts non-clearance of the consignment under CBIC Instruction 21/2025-Customs.
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 for cellulose nitrate (dynamic grade) without the Chapter 39 mandatory qualifiers, treating them as optional descriptors rather than binding declaration requirements. The qualifiers under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus are assessed at examination; a deficient declaration results in consignment detention and demurrage accruing until a corrected declaration is accepted by the proper officer.

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Frequently asked

Does HSN 3912 11 40 require BIS certification?

No, non-plasticised cellulose nitrate (dynamic grade) is not covered by any BIS Quality Control Order. Import compliance is governed by Central Board of Indirect Taxes and Customs policy controls under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs.

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

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the additional qualifiers to be declared in import entries for commodities under Chapter 39; these have been compulsory with effect from 15 October 2023 and must be included in the bill of entry at the time of filing.

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

Yes. CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging as a precondition for out-of-charge clearance of consignments under Chapter 39.

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