Viscose sponge

Viscose sponge, cellulose derivative in primary form

CBIC CLEARANCE

HSN 3912 90 20 (Viscose sponge) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls requiring verification of Extended Producer Responsibility (EPR) registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025. Mandatory additional qualifiers in the import declaration for Chapter 39 commodities are also required under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023.

What this is

HSN code

3912 90 20

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Instruction 21/2025-Customs and CBIC Circular 23/2023-Cus

Customs documentation

EPR registration proof from CBIC portal
Chapter 39 qualifiers from CBIC

Compliance steps

1
Before filing the bill of entry, verify that the importer holds a valid EPR registration on the Centralised EPR Portal for Plastic Packaging and that proof of such registration is available for customs verification. Absence of a current EPR registration triggers non-compliance under CBIC Instruction 21/2025-Customs dated 02-07-2025.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include the mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and omission results in detention of the bill of entry.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry with complete commercial documentation but omitting the Chapter 39 mandatory qualifiers or the EPR registration proof — both of which are verified at the customs system level before out-of-charge. The EPR obligation applies to the importer as the entity placing plastic packaging on the domestic market, not solely to the manufacturer; importers who treat EPR compliance as a post-clearance administrative matter face consignment detention and demurrage until the portal registration is confirmed.

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Frequently asked

Does HSN 3912 90 20 require BIS certification?

No, no BIS Quality Control Order covers viscose sponge or cellulose derivatives under this tariff line. Import is governed by CBIC policy controls under CBIC Instruction 21/2025-Customs (EPR portal registration) and CBIC Circular 23/2023-Cus (mandatory Chapter 39 import declaration qualifiers).

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

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 stipulate the specific qualifiers that must be declared for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the requirement has been operative from 15 October 2023.

Does the EPR registration requirement apply to every import of viscose sponge, or only to certain packaging formats?

CBIC Instruction 21/2025-Customs dated 02-07-2025 applies to imports covered by the Centralised EPR Portal for Plastic Packaging; importers should confirm whether their specific viscose sponge import constitutes plastic packaging subject to EPR obligations under the applicable Environment (Protection) Act framework.

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