Methyl cellulose

Methyl cellulose, cellulose chemical derivatives in primary forms

CBIC CLEARANCE

HSN 3912 39 22 (Methyl cellulose) is subject to customs policy controls administered by the Central Board of Indirect Taxes and Customs (CBIC), including mandatory Chapter 39 additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must also comply with CBIC Instruction 21/2025-Customs dated 02-07-2025 requiring verification of proof of registration on the Centralised EPR Portal for Plastic Packaging.

What this is

HSN code

3912 39 22

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · ITC (HS) policy overlay, Chapters 28, 29, 32, 39 mandatory qualifiers

Customs documentation

EPR Portal registration proof from CBIC
Chapter 39 qualifiers declaration from CBIC

Compliance steps

1
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. The requirement is operative with effect from 15-10-2023 and applies to all consignments of methyl cellulose classified under CTH 3912.
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. Non-compliance with this verification requirement constitutes a breach of CBIC Instruction 21/2025-Customs and may result in consignment detention.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers, treating the import declaration as a standard plastic-chemical entry. The CBIC Circular 23/2023-Cus qualifier regime is a bill-of-entry-stage requirement — omission triggers a declaration deficiency that customs can cite as a ground for detention and reassessment. The EPR Portal registration obligation under CBIC Instruction 21/2025-Customs is an additional, independent check and must be satisfied separately from the declaration-qualifier requirement.

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Frequently asked

Does HSN 3912 39 22 require BIS certification?

No, methyl cellulose in primary forms is not covered by any BIS Quality Control Order. Import compliance for this tariff line is governed by Central Board of Indirect Taxes and Customs policy controls under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs.

Which specific qualifiers are required in the import declaration under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the mandatory additional qualifiers for Chapter 39 commodities; the importer must confirm the applicable qualifier fields in the bill of entry with effect from 15 October 2023.

Does the EPR Portal registration requirement apply to all importers of methyl cellulose?

Yes. CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging as a condition of customs clearance for commodities under this tariff line.

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