Moulding powders
Cellulose nitrate moulding powders in primary forms
HSN 3912 20 11 (Cellulose nitrate moulding powders) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing imports of Chapter 39 commodities. Importers must comply with mandatory additional chemical qualifiers in the import declaration under CBIC Circular 23/2023-Cus and demonstrate registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs.
- EPR portal registration proof from CBIC
- Chapter 39 qualifiers from CBIC
- 1Before filing the bill of entry, obtain and upload proof of registration on the Centralised EPR Portal for Plastic Packaging. Customs will verify this registration at the point of clearance; absence of a valid EPR registration triggers consignment detention.CBIC Instruction 21/2025-Customs dated 02-07-2025
- 2Include all mandatory additional chemical qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023; Para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry with standard Chapter 39 declaration fields and neglecting the chemical-qualifier requirements of CBIC Circular 23/2023-Cus. An incomplete declaration — missing the Para 4.1/4.2 qualifiers — results in a deficient bill of entry that customs may reject or detain for amendment, accruing demurrage; the EPR registration obligation under CBIC Instruction 21/2025-Customs is an independent and concurrent requirement, not a substitute for the qualifier compliance.