Based on starch, gum, latex, PF, UF and PVA

Prepared adhesives based on starch, gum, latex, PF, UF or PVA

CBIC CLEARANCE

HSN 3506 99 91 (prepared adhesives based on starch, gum, latex, PF, UF and PVA) is subject to customs classification policy administered by the Central Board of Indirect Taxes and Customs (CBIC) under the Customs Act, 1962. No sectoral Partner Government Agency licence or permit is required at the bill-of-entry stage; CBIC's classification guidance is the operative compliance overlay for this tariff line.

What this is

HSN code

3506 99 91

Chapter

35 · Albuminoidal substances; modified starches; glues; enzymes

Primary regulator

CBIC · Customs Act, 1962 — classification policy, Chapter 35

Customs documentation

Bill of entry from CBIC
Product composition declaration from importer

Compliance steps

1
Verify that the goods are correctly classified under CTI 3506 99 91 and not under a competing tariff item. CBIC Circular 28/2013 dated 01-08-2013 clarifies that cockroach traps and mosquito repellents must be classified under Tariff Item 38089199 and must not be presented under Chapter 35 headings.
CBIC Circular 28/2013 dated 01-08-2013
2
Submit a product composition declaration with the bill of entry identifying the adhesive base (starch, gum, latex, phenol-formaldehyde, urea-formaldehyde, or polyvinyl acetate) to support the Chapter 35 classification and distinguish the goods from pest-control or biocidal preparations.
Customs Act, 1962 · CBIC Circular 28/2013 dated 01-08-2013

A word of counsel

The single most common error on this tariff line is misclassifying a pest-control or insect-repellent product as a prepared adhesive to obtain the Chapter 35 duty rate. CBIC Circular 28/2013 is explicit: cockroach traps and mosquito repellents are classifiable under 3808 91 99, and presenting them under 3506 99 91 at the bill of entry constitutes a misdeclaration attracting short-levy demand, interest, and penalty under the Customs Act, 1962.

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Frequently asked

Does HSN 3506 99 91 require BIS certification?

No. Prepared adhesives based on starch, gum, latex, PF, UF or PVA are not covered by any BIS Quality Control Order. The operative compliance requirement is correct customs classification under the Customs Act, 1962, administered by the Central Board of Indirect Taxes and Customs.

Why does CBIC Circular 28/2013 matter for this tariff line?

The circular clarifies that cockroach traps and mosquito repellents — which may superficially resemble adhesive or trap formulations — must be classified under Tariff Item 38089199, not under Chapter 35; importing such goods under 3506 99 91 constitutes a misdeclaration.

What documents should accompany a shipment of starch- or PVA-based adhesives at the bill of entry?

A product composition declaration identifying the adhesive base, along with the standard bill of entry; no PGA licence or permit is required, but the composition declaration is the key document supporting the Chapter 35 classification against any customs query.

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