Based on latex, phenol formaldehyde (PF), urea formaldehyde (UF) and polyvinyl alcohol (PVA)
Latex, PF, UF and PVA polymer-based adhesives
HSN 3506 91 10 (polymer-based adhesives based on latex, phenol formaldehyde, urea formaldehyde, and polyvinyl alcohol) is governed by the Central Board of Indirect Taxes and Customs (CBIC) under standard customs classification policy. No sectoral PGA licence or permit applies; compliance at the bill of entry is limited to correct tariff classification and standard import documentation.
- Bill of entry from CBIC
- Commercial invoice from exporter
- 1Verify that the adhesive formulation is correctly classified under HSN 3506 91 10 and does not belong to a product family that merits reclassification. Cockroach traps and mosquito repellents, for example, fall under Tariff Item 38089199 and must not be filed under this CTI.CBIC Circular 28/2013 dated 01-08-2013
- 2File the bill of entry with standard import documentation. No PGA licence, permit, or NOC is required at the bill-of-entry stage for this tariff line under the current ITC (HS) import policy.ITC (HS) Import Policy, Chapter 35
The most common error on this tariff line is misclassifying related pest-control formulations — particularly cockroach-trap adhesives and mosquito-repellent products incorporating adhesive carriers — under this CTI. CBIC Circular 28/2013 dated 01-08-2013 confirms such products merit classification under Tariff Item 38089199, which carries its own regulatory overlay; a misfiled bill of entry triggers reclassification, reassessment, and potential short-levy demand.