Other

Other natural and modified natural polymers, primary forms

CBIC CLEARANCE

HSN 3913 90 19 (Other natural and modified natural polymers in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays, including mandatory Chapter 39 additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus and proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Cus. Both requirements are verified at the bill-of-entry stage before out-of-charge is granted.

What this is

HSN code

3913 90 19

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 import-declaration qualifiers and EPR portal registration, CBIC Circular 23/2023-Cus and Instruction 21/2025-Cus

Customs documentation

Chapter 39 qualifiers from CBIC
EPR portal registration from CPCB

Compliance steps

1
File 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, with effect from 15 October 2023. Declarations filed without the requisite Chapter 39 qualifiers are liable to be held pending correction before out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Obtain and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before the bill of entry is processed. Customs officers verify this registration at the point of out-of-charge pursuant to CBIC Instruction 21/2025-Cus.
CBIC Instruction 21/2025-Cus 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 and treating the EPR portal registration as a post-import formality. CBIC Instruction 21/2025-Cus makes the EPR registration a pre-out-of-charge verification item, not a deferred compliance step; consignments detained for a missing registration accumulate demurrage and ground rent at the port while the importer pursues retrospective registration.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3913 90 19 require BIS certification?

No, this residual natural-polymer tariff line is not covered by any BIS Quality Control Order. Import is governed by CBIC policy overlays under CBIC Circular 23/2023-Cus (Chapter 39 mandatory qualifiers) and CBIC Instruction 21/2025-Cus (EPR portal registration for plastic packaging).

What are the mandatory additional qualifiers required for Chapter 39 imports under CBIC Circular 23/2023-Cus?

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the additional qualifiers to be declared for commodities under Chapters 28, 29, 32, 39 and CTH 3808; these apply with effect from 15 October 2023 and must be included in every import declaration for this CTI.

Which entity issues the EPR portal registration, and is it required even for small-quantity imports?

Registration is on the Centralised EPR Portal for Plastic Packaging administered by the Central Pollution Control Board; CBIC Instruction 21/2025-Cus does not carve out a quantity or value threshold, so proof of registration is required regardless of import volume.

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