Other

Non-plasticised cellulose acetate and other cellulose esters in primary forms

CBIC CLEARANCE

HSN 3912 11 90 (non-plasticised cellulose esters, other) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing Chapter 39 imports. Mandatory additional qualifiers in the import declaration are required under CBIC Circular 23/2023-Cus dated 30-09-2023, and importers must verify proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instructions 21/2025-Cus dated 02-07-2025.

What this is

HSN code

3912 11 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal registration, CBIC Circular 23/2023-Cus

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 qualifiers from CBIC

Compliance steps

1
Include all 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 are compulsory with effect from 15 October 2023; a bill of entry lacking the required qualifiers is liable to rejection at the assessment stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify and submit proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. The EPR registration verification obligation applies to plastic packaging commodities under Chapter 39 per CBIC Instructions 21/2025-Cus.
CBIC Instructions 21/2025-Cus dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the bill of entry with the commodity description alone, without appending the Chapter 39 mandatory qualifiers prescribed in CBIC Circular 23/2023-Cus. The qualifier requirement is distinct from EPR registration: a consignment may carry a current EPR registration but still face out-of-charge denial if the declaration qualifiers under paragraphs 4.1 and 4.2 are absent or incomplete — resulting in detention and demurrage pending amendment.

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Frequently asked

Does HSN 3912 11 90 require BIS certification?

No, non-plasticised cellulose esters 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 mandatory Chapter 39 qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration under CBIC Instructions 21/2025-Cus.

From which date are the Chapter 39 mandatory qualifiers enforceable?

The additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are mandatory with effect from 15 October 2023, and must appear in every import declaration for commodities under Chapter 39.

Does the EPR portal registration requirement apply to all Chapter 39 imports or only to finished plastic packaging?

CBIC Instructions 21/2025-Cus dated 02-07-2025 require verification of proof of registration on the Centralised EPR Portal for Plastic Packaging for imports under Chapter 39; importers of primary-form cellulose esters should confirm their registration status before shipment to avoid out-of-charge denial.

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