Ion-exchangers of polymerisation or co-polymerisation type

CBIC CLEARANCE

HSN 3914 00 20 (Ion-exchangers of polymerisation or co-polymerisation type) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing plastic packaging EPR registration verification and mandatory Chapter 39 additional qualifiers in import declarations. Importers must demonstrate proof of registration on the Centralised EPR Portal for Plastic Packaging and submit Chapter 39 qualifiers in the bill of entry as required under CBIC Circular 23/2023-Cus.

What this is

HSN code

3914 00 20

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs

Customs documentation

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

Compliance steps

1
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. Non-compliance with this verification requirement attracts detention of the consignment under CBIC Instruction 21/2025-Customs.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include the 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. This requirement is operative with effect from 15 October 2023 and applies to all consignments of ion-exchangers under CTH 3914.
CBIC Circular 23/2023-Cus dated 30-09-2023 · Para 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry with complete Chapter 39 qualifiers but omitting or presenting an invalid EPR registration proof — the two CBIC compliance obligations are independent and customs officers verify both before granting out-of-charge. An EPR registration that is pending renewal or obtained under a different legal entity than the importer-of-record will fail verification under CBIC Instruction 21/2025-Customs and result in consignment detention and accruing ground rent.

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Frequently asked

Does HSN 3914 00 20 require BIS certification?

No, ion-exchangers of polymerisation or co-polymerisation type are not covered by any BIS Quality Control Order. Import compliance for this tariff line is governed by Central Board of Indirect Taxes and Customs policy overlays — specifically EPR portal registration verification under CBIC Instruction 21/2025-Customs and Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus.

What are the mandatory Chapter 39 qualifiers required at the bill of entry stage?

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, operative from 15 October 2023, stipulate additional qualifiers in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the specific qualifier fields must be populated in the bill of entry before customs out-of-charge.

Does the EPR portal registration requirement apply to all importers of this HSN or only to certain categories?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging for imports under Chapter 39; importers should confirm their registration status on the portal covers the relevant plastic packaging category before shipment.

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