Cellulose acetate flakes
Plasticised cellulose acetate flakes in primary forms
HSN 3912 12 10 (Cellulose acetate flakes) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus for Chapter 39 commodities. Importers must also verify and furnish proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs.
- EPR Portal registration proof from CBIC
- Chapter 39 mandatory qualifiers from CBIC
- 1Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 39 commodities. This requirement has been operative with effect from 15 October 2023 and non-compliance results in bill-of-entry rejection at the customs gateway.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify and submit proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. CBIC Instruction 21/2025-Customs requires customs officers to confirm this registration at the time of clearance; absence of valid proof will delay out-of-charge.CBIC Instruction 21/2025-Customs dated 02-07-2025
The most common error on this tariff line is filing the bill of entry with Chapter 39 qualifiers completed but without the EPR Portal registration proof — the two obligations are independent, and the EPR verification under CBIC Instruction 21/2025-Customs is a post-2025 overlay that many compliance teams have not yet integrated into their pre-shipment checklist. A consignment cleared on qualifiers alone remains liable to detention pending EPR verification.