Cellulose acetobutyrate moulding powder

Plasticised cellulose acetobutyrate moulding powder

CBIC CLEARANCE

HSN 3912 12 30 (Cellulose acetobutyrate moulding powder) is subject to customs policy controls administered by the Central Board of Indirect Taxes and Customs (CBIC), including mandatory EPR portal registration verification under CBIC Instruction 21/2025-Customs and Chapter 39 additional qualifiers in import declarations under CBIC Circular 23/2023-Cus. No sectoral PGA licence or restricted-import condition applies, but both CBIC overlays are enforced at the bill-of-entry stage.

What this is

HSN code

3912 12 30

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs

Customs documentation

EPR portal registration proof from CPCB
Chapter 39 qualifiers from CBIC

Compliance steps

1
Verify that the importer holds a valid registration on the Centralised EPR Portal for Plastic Packaging and that proof of such registration is available for inspection at the bill-of-entry stage. Customs officers are directed to verify this registration per CBIC Instruction 21/2025-Customs dated 02-07-2025.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include 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, with effect from 15 October 2023. Declarations filed without the requisite qualifiers are liable to rejection or detention at the bill-of-entry assessment stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023

A word of counsel

The most frequent error on this tariff line is filing the import declaration with the correct HSN but omitting the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — an omission that is detected at the system level and halts assessment, generating demurrage and ground rent while the declaration is corrected. EPR portal registration must exist before the bill of entry is filed; last-minute applications do not suspend the CBIC verification requirement.

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Frequently asked

Does HSN 3912 12 30 require BIS certification?

No. No BIS Quality Control Order covers cellulose acetobutyrate moulding powder. Import compliance is governed by CBIC policy controls, specifically the EPR portal registration verification under CBIC Instruction 21/2025-Customs and the Chapter 39 additional-qualifier requirement under CBIC Circular 23/2023-Cus.

What are the mandatory additional qualifiers required in the import declaration for Chapter 39 goods?

The qualifiers are specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and are mandatory with effect from 15 October 2023; the declaration must include these qualifiers for all commodities under Chapter 39.

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

Yes. CBIC Instruction 21/2025-Customs dated 02-07-2025 directs customs officers to verify proof of registration on the Centralised EPR Portal for Plastic Packaging for commodities under Chapter 39 including this tariff line, without exemption based on quantity or end-use.

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