Other

Ion-exchange resins based on plastics polymers, other

CBIC CLEARANCE

HSN 3914 00 90 (Ion-exchangers, other) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory declaration overlays at the bill-of-entry stage. Importers must comply with CBIC Circular 23/2023-Cus dated 30-09-2023 requiring mandatory additional qualifiers in import declarations for Chapter 39 commodities, and with CBIC Instruction 21/2025-Cus dated 02-07-2025 requiring verified proof of registration on the centralised EPR Portal for Plastic Packaging.

What this is

HSN code

3914 00 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus; CBIC Instruction 21/2025-Cus (Chapter 39 declaration overlays)

Customs documentation

Chapter 39 qualifiers declaration from CBIC
EPR Portal registration proof from CBIC

Compliance steps

1
Include 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. This requirement has been in force for all bills of entry filed on or after 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Obtain and upload verified proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. Non-compliance with this verification requirement is a standalone ground for customs detention independent of the qualifiers obligation.
CBIC Instruction 21/2025-Cus dated 02-07-2025

A word of counsel

The most common error on this tariff line is treating the Chapter 39 mandatory qualifiers and the EPR Portal registration proof as a single combined requirement when they are two independent obligations with separate enforcement hooks. A declaration that carries the correct qualifiers but lacks the EPR registration proof — or vice versa — is treated as an incomplete entry under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Cus respectively, exposing the consignment to detention and demurrage at the port of import.

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Frequently asked

Does HSN 3914 00 90 require BIS certification?

No, ion-exchange resins under this tariff line are not within the BIS Quality Control Order regime. Import is governed by Central Board of Indirect Taxes and Customs declaration overlays under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Cus covering Chapter 39 qualifiers and EPR Portal registration.

From which date are the mandatory Chapter 39 qualifiers in import declarations required?

The mandatory additional qualifiers for Chapter 39 commodities are required in all import declarations with effect from 15 October 2023, as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.

Does the EPR Portal registration requirement apply to all importers of plastic-based products under Chapter 39?

Yes. CBIC Instruction 21/2025-Cus dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging for commodities falling under Chapter 39, including ion-exchange resins classified under HSN 3914 00 90.

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