Chlorinated rubber
Chlorinated rubber, modified natural rubber in primary forms
HSN 3913 90 11 (Chlorinated rubber) is subject to Central Board of Indirect Taxes and Customs (CBIC) import-declaration overlays under CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional chemical qualifiers for all commodities under Chapter 39 with effect from 15 October 2023. CBIC Instruction 21/2025-Customs dated 02-07-2025 further requires verification of proof of registration on the centralised EPR Portal for Plastic Packaging at the bill-of-entry stage.
- Chapter 39 qualifiers from CBIC
- EPR registration proof from centralised EPR Portal
- 1Include the mandatory additional qualifiers in the import declaration as prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These chemical-descriptor qualifiers are compulsory for all Chapter 39 commodities and the bill of entry will not be processed without them.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2, effective 15-10-2023
- 2Furnish proof of registration on the centralised EPR Portal for Plastic Packaging at the bill-of-entry stage. Customs officers are directed to verify this registration before granting out-of-charge; failure to produce valid proof will result in consignment detention.CBIC Instruction 21/2025-Customs dated 02-07-2025
The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers, treating chlorinated rubber as a simple chemical import exempt from the descriptor regime. CBIC Circular 23/2023-Cus applies to all Chapter 39 commodities without product-specific carve-outs, and a declaration lodged without the requisite qualifiers is liable to be held for amendment — incurring demurrage and ground rent — before out-of-charge is granted.