Other

Plasticised cellulose derivatives, other than nitrocellulose

CBIC CLEARANCE

HSN 3912 12 90 (plasticised cellulose derivatives, residual) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing import declarations for Chapter 39 commodities. Mandatory additional qualifiers must accompany the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023, and proof of registration on the Centralised EPR Portal for Plastic Packaging must be verified under CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3912 12 90

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

Chapter 39 qualifiers from CBIC
EPR portal registration proof from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapters 28, 29, 32 and 39 and CTH 3808. This requirement is operative with effect from 15 October 2023; a declaration filed without the required qualifiers is liable to be treated as an incomplete entry at the bill of entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. The proper officer is required to verify this proof of registration in accordance with CBIC Instruction 21/2025-Customs dated 02-07-2025.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is overlooking the EPR portal registration requirement as a separate compliance obligation distinct from the declaration-qualifier regime. Importers who have addressed the Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus but have not registered on the Centralised EPR Portal for Plastic Packaging face detention at the bill of entry stage under CBIC Instruction 21/2025-Customs; both obligations must be satisfied concurrently, not sequentially.

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Frequently asked

Does HSN 3912 12 90 require BIS certification?

No, plasticised cellulose derivatives under this residual tariff line are not covered by any BIS Quality Control Order. Import is governed by CBIC policy overlays — mandatory declaration qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration verification under CBIC Instruction 21/2025-Customs.

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

The qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to commodities under Chapters 28, 29, 32 and 39 and CTH 3808, with effect from 15 October 2023.

Is the EPR portal registration applicable to all importers of this HSN, or only to certain categories?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill of entry stage; the regulatory record does not carve out any importer-category exemption from this requirement.

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