Other

Other cellulose chemical derivatives, primary forms

CBIC CLEARANCE

HSN 3912 90 90 (Other cellulose chemical derivatives in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays, including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023 and Extended Producer Responsibility (EPR) portal registration verification under CBIC Instruction 21/2025-Customs dated 02-07-2025. Both requirements are operative at the bill-of-entry stage and apply to all imports under Chapter 39.

What this is

HSN code

3912 90 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · ITC (HS) Chapter 39 mandatory qualifiers and EPR portal compliance

Customs documentation

Chapter 39 qualifiers from CBIC
EPR portal registration proof from CBIC
Import declaration from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable to commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023. Declarations filed without the required qualifiers are liable to be held up for correction at the port.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 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. Compliance with CBIC Instruction 21/2025-Customs is verified by the proper officer at the time of out-of-charge.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this residual Chapter 39 tariff line is filing the bill of entry with complete duty particulars but omitting the Chapter 39 mandatory qualifiers prescribed under CBIC Circular 23/2023-Cus — which triggers a declaration amendment and consequent demurrage at port. EPR registration on the Centralised Portal is a separate requirement under CBIC Instruction 21/2025-Customs; obtaining the qualifiers does not satisfy the EPR proof-of-registration obligation, and both must be in order before out-of-charge is granted.

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Frequently asked

Does HSN 3912 90 90 require BIS certification?

No, this residual cellulose-derivative tariff line is not covered by 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 verification under CBIC Instruction 21/2025-Customs.

From which date are the mandatory additional qualifiers for Chapter 39 operative?

The mandatory qualifiers are operative with effect from 15 October 2023, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.

Does the EPR portal registration requirement apply to all importers of plastic packaging under this HSN?

Yes. CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill-of-entry stage, and the proper officer confirms compliance before granting out-of-charge.

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