Cellulose acetate moulding powder

Plasticised cellulose acetate moulding powder

CBIC CLEARANCE

HSN 3912 12 20 (Cellulose acetate moulding powder) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls requiring mandatory additional qualifiers in import declarations for Chapter 39 commodities under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging per CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3912 12 20

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal registration, 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 this Chapter 39 commodity as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory with effect from 15-10-2023; a declaration lacking the required qualifiers is treated as a non-compliant bill of entry.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Obtain and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before the bill of entry is filed. Customs verification of EPR registration status is mandatory at the bill-of-entry stage per 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 with the Chapter 39 commodity description alone, omitting the mandatory qualifiers introduced under CBIC Circular 23/2023-Cus. The qualifier requirement applies across Chapters 28, 29, 32 and 39 and CTH 3808 alike, but the EPR portal registration obligation — separate from the qualifier regime — is a plastic-packaging-specific overlay; treating these as a single compliance task and omitting the EPR proof causes detention pending correction at the port of import.

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Frequently asked

Does HSN 3912 12 20 require BIS certification?

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

From which date are the mandatory Chapter 39 qualifiers operative, and what happens if they are omitted?

The mandatory additional qualifiers under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus are operative with effect from 15 October 2023; a bill of entry filed without the required qualifiers is treated as non-compliant and is liable to detention pending amendment.

Does the EPR portal registration requirement apply to all importers of cellulose acetate moulding powder?

Yes. CBIC Instruction 21/2025-Customs dated 02-07-2025 requires the customs proper officer to verify proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill-of-entry stage, making it a precondition for out-of-charge clearance.

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