Other
Polymer and rubber-based adhesives, prepared glues
HSN 3506 91 90 (polymer and rubber-based adhesives, residual) is subject to Central Board of Indirect Taxes and Customs (CBIC) tariff-classification oversight under the Customs Act, 1962. No sectoral PGA licence or restricted-import policy condition applies to this tariff line, and import proceeds under the Free import policy of the ITC (HS) Schedule.
- Bill of entry from CBIC
- Commercial invoice from exporter
- 1Verify that the goods are correctly classified under HSN 3506 91 90 and do not include cockroach traps or mosquito repellents, which attract classification under Tariff Item 3808 91 99 and carry separate regulatory consequences. Misclassification at the bill of entry invites CBIC re-assessment and potential confiscation.CBIC Circular 28/2013 dated 01-08-2013
- 2File the bill of entry under the Free import policy applicable to this tariff line. No PGA NOC, licence, or e-Sanchit document upload is mandated by the regulatory record; standard customs documentation — commercial invoice, packing list, and bill of lading — suffices for out-of-charge.ITC (HS) Import Policy, Chapter 35 (Free category)
The single most common error on this residual adhesive tariff line is submitting a consignment that contains pest-control-adjacent products — cockroach traps or mosquito-repellent adhesive strips — under 3506 91 90. Per CBIC Circular 28/2013, such goods merit classification under Tariff Item 3808 91 99, which carries a different duty rate and may attract CIB&RC regulatory requirements; a reassessment at the bill of entry triggers demurrage, ground rent, and potential penalty under Section 112 of the Customs Act, 1962.