Ion-exchangers of the condensa-tion, polycondensation or poly-addition type
Ion-exchange resins of condensation or polycondensation type
HSN 3914 00 10 (Ion-exchangers of the condensation, polycondensation or poly-addition type) is subject to Central Board of Indirect Taxes and Customs (CBIC) customs-entry controls, including mandatory additional qualifiers in import declarations for Chapter 39 commodities under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging per CBIC Instruction 21/2025-Customs dated 02-07-2025.
- EPR portal registration proof from CBIC
- Chapter 39 mandatory qualifiers from CBIC
- 1Include the mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Declarations filed without these qualifiers are liable to be treated as incomplete and may result in consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2, effective 15-10-2023
- 2Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before out-of-charge at the bill of entry. Non-compliance with the EPR portal registration requirement attracts enforcement under CBIC Instruction 21/2025-Customs.CBIC Instruction 21/2025-Customs dated 02-07-2025
The most common error on this tariff line is filing the bill of entry with standard Chapter 39 descriptions and overlooking the Chapter 39 mandatory qualifier requirements under CBIC Circular 23/2023-Cus. These qualifiers are distinct from the EPR portal registration and both must be satisfied independently; clearing one does not substitute for the other, and a missing qualifier triggers bill-of-entry amendment proceedings and associated demurrage.