Synthetic glue with phenol urea or cresol (with formaldehyde) as the main component
Synthetic glue with phenol, urea or cresol formaldehyde base
HSN 3506 99 10 (Synthetic glue with phenol, urea or cresol with formaldehyde as the main component) is governed by the Central Board of Indirect Taxes and Customs (CBIC) under standard customs import procedures, with no sectoral PGA licence or permit required at the bill-of-entry stage. The ITC (HS) import policy for this tariff line is Free.
- Bill of entry from CBIC
- Commercial invoice from exporter
- 1File the bill of entry under HSN 3506 99 10, confirming that the product is a synthetic adhesive whose primary reactive component is phenol, urea, or cresol combined with formaldehyde. Misclassification into adjacent tariff lines attracts re-assessment and potential short-levy recovery under the Customs Act, 1962.CBIC Circular 28/2013 dated 01-08-2013 (classification guidance for Chapter 35/38 boundary products)
- 2Verify that the product is not a cockroach trap or mosquito repellent before filing under this CTI; such products merit classification under Tariff Item 38089199 per CBIC Circular 28/2013. A misfiled entry is liable to reassessment and applicable differential duty.CBIC Circular 28/2013 dated 01-08-2013
The single most common error on this tariff line is mis-describing a formaldehyde-resin adhesive as a general-purpose prepared adhesive under 3506 99 90, or conversely, classifying an insecticidal adhesive trap under this CTI rather than 3808 91 99. The 8-digit distinction turns on the primary functional component, not trade name; customs officers routinely request a technical data sheet or supplier composition certificate to confirm phenol-urea-cresol-formaldehyde as the main reactive constituent.