Ethyl cellulose

Ethyl cellulose in primary forms

CBIC CLEARANCE

HSN 3912 39 21 (Ethyl cellulose) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory additional qualifiers in import declarations for Chapter 39 commodities under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3912 39 21

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

Chapter 39 qualifiers from CBIC
EPR portal registration proof from importer

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 39 commodities. Declarations filed without the stipulated qualifiers on or after 15 October 2023 are liable to be held up for re-assessment or detention at customs.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Verify and furnish proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill-of-entry stage. Non-compliance with this verification requirement constitutes a breach of CBIC Instruction 21/2025-Customs and may result in out-of-charge being withheld.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the import declaration with generic Chapter 39 descriptions and omitting the mandatory additional qualifiers required by CBIC Circular 23/2023-Cus. The qualifier mandate applies to all commodities under Chapter 39, not merely to finished plastic articles — ethyl cellulose in primary forms is squarely within scope, and a missing qualifier triggers re-assessment and demurrage while the declaration is rectified.

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Frequently asked

Does HSN 3912 39 21 require BIS certification?

No, ethyl cellulose in primary forms is not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs policy controls under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs, covering mandatory declaration qualifiers and EPR portal registration.

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

The qualifiers are specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to Chapter 39 commodities with effect from 15 October 2023; importers should obtain the current qualifier list directly from that circular before filing.

Does the EPR portal registration requirement apply if ethyl cellulose is not used as plastic packaging?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of EPR portal registration proof for imports in the plastic packaging category; importers should assess whether their specific end-use brings the consignment within the ambit of that instruction and document their position accordingly.

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