Cellulose propionate and aceto propionate, non-plasticised

CBIC CLEARANCE

HSN 3912 90 10 (Cellulose propionate and aceto propionate, non-plasticised) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls under CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional qualifiers in import declarations for commodities under Chapter 39. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging per CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3912 90 10

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 CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 39 commodities. This obligation applies with effect from 15 October 2023 and non-compliance may result in bill-of-entry rejection at the customs gate.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Verify and produce proof of registration on the Centralised EPR Portal for Plastic Packaging before out-of-charge. The registration must be current and uploaded in support of the import declaration at the bill-of-entry stage.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most frequent oversight on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers and treating the EPR portal registration as a post-clearance formality. Both the qualifier compliance under CBIC Circular 23/2023-Cus and the EPR registration proof under CBIC Instruction 21/2025-Customs are pre-out-of-charge requirements; consignments verified as non-compliant face detention and demurrage until corrected declarations are accepted.

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Frequently asked

Does HSN 3912 90 10 require BIS certification?

No, cellulose propionate and aceto propionate in primary forms are not covered by any BIS Quality Control Order. Import is governed by CBIC policy controls under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs, requiring Chapter 39 declaration qualifiers and EPR portal registration proof.

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

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

Does the EPR portal registration requirement apply to imports of non-plasticised cellulose esters used as industrial intermediates?

CBIC Instruction 21/2025-Customs dated 02-07-2025 applies to plastic packaging commodities under the EPR framework; importers should verify whether their specific end-use classification attracts the registration obligation and obtain the registration proof before filing the bill of entry.

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