Other

Other natural and modified natural polymers, primary forms

CBIC CLEARANCE

HSN 3913 90 90 (Other natural and modified natural polymers, not elsewhere specified, in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays, including mandatory additional qualifiers in import declarations under Chapter 39 per CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Importers must also verify registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Cus dated 02-07-2025.

What this is

HSN code

3913 90 90

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

Certificate of Analysis from supplier
Batch release certificate from supplier
Label of consignment from importer

Compliance steps

1
File mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are required at the bill-of-entry stage for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before out-of-charge. In PGA-facilitated bills not routed through PGA for NOC, the proper officer must confirm that document codes 0010dc (Certificate of Analysis), 0030dc (Batch Release Certificate) and 0110dc (Label of Consignment) are uploaded in e-Sanchit.
CBIC Instruction 21/2025-Cus dated 02-07-2025; e-Sanchit document codes 0010dc, 0030dc, 0110dc

A word of counsel

The most common error on this residual tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — a deficiency that triggers customs query at the assessment stage, causing detention and accumulating demurrage. Separately, the EPR Portal registration requirement under CBIC Instruction 21/2025-Cus is a relatively recent overlay: importers who obtained CBIC clearance prior to July 2025 and rely on legacy practice may find their bills held pending verification of the plastic-packaging registration proof.

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Frequently asked

Does HSN 3913 90 90 require BIS certification?

No; no BIS Quality Control Order covers this residual natural and modified natural polymer subheading. Clearance is governed by CBIC policy overlays — mandatory Chapter 39 qualifiers under CBIC Circular 23/2023-Cus and EPR Portal registration verification under CBIC Instruction 21/2025-Cus.

Which document codes must be uploaded in e-Sanchit for this HSN?

The mandatory documents are Certificate of Analysis (0010dc), Batch Release Certificate (0030dc) and Label of Consignment (0110dc); all three must be uploaded in e-Sanchit before the customs proper officer grants out-of-charge.

What is the EPR Portal registration requirement and when does it apply?

CBIC Instruction 21/2025-Cus dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill-of-entry stage; importers of plastic-packaging materials under Chapter 39, including residual polymer lines such as 3913 90 90, must produce this registration before out-of-charge is granted.

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