Other

Cellulose nitrates (non-plasticised), other grades

CBIC CLEARANCE

HSN 3912 20 19 (Cellulose nitrates, other) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing import declarations for Chapter 39 chemicals. Importers must comply with mandatory additional qualifiers in the bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023, and must demonstrate registration on the Centralised EPR Portal for Plastic Packaging as required by CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3912 20 19

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 mandatory qualifiers from CBIC

Compliance steps

1
Include all 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. These qualifiers have been compulsory with effect from 15-10-2023 and their absence at the bill-of-entry stage will result in customs detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2 (Chapter 39)
2
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before or at the bill of entry. Customs officers are instructed to verify this registration as a clearance condition under 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 treating the Chapter 39 mandatory-qualifier requirement as a clerical formality rather than a substantive clearance gate. An import declaration filed without the Paragraphs 4.1 and 4.2 qualifiers will be held at the system level before assessment; the EPR portal registration is a separate and independent condition, and producing one without the other will not secure out-of-charge.

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Frequently asked

Does HSN 3912 20 19 require BIS certification?

No. Cellulose nitrates under this tariff line are not subject to any BIS Quality Control Order. Import is governed by CBIC policy overlays — mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration under CBIC Instruction 21/2025-Customs.

What are the mandatory additional qualifiers required at import under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus prescribe the specific declaration qualifiers for commodities under Chapters 28, 29, 32, and 39 and CTH 3808; these have been mandatory from 15 October 2023 and must be populated in the import declaration for this CTH.

Does the EPR portal registration requirement apply to cellulose nitrate imported as a chemical intermediate rather than as plastic packaging material?

CBIC Instruction 21/2025-Customs dated 02-07-2025 applies at the tariff-line level to all imports under the covered CTHs; importers who consider their goods exempt from EPR obligations should retain documentary evidence of end-use at the time of clearance to support any post-clearance query.

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