Polytetrafluroethylene

Polytetrafluoroethylene (PTFE) in primary forms

CBIC CLEARANCE

HSN 3904 61 00 (Polytetrafluoroethylene) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls under CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional chemical qualifiers in import declarations for commodities under Chapter 39 with effect from 15 October 2023. Proof of registration on the Centralised EPR Portal for Plastic Packaging is also required at the bill-of-entry stage under CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3904 61 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs

Customs documentation

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

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative from 15 October 2023 and non-compliant declarations are liable to be held up at customs examination.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify and furnish proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill-of-entry stage. Consignments without valid EPR portal registration proof are subject to detention under the CBIC Instruction.
CBIC Instruction 21/2025-Customs dated 02-07-2025

A word of counsel

The most common error on this tariff line is filing the bill of entry with generic Chapter 39 commodity descriptions and omitting the specific chemical qualifiers mandated under CBIC Circular 23/2023-Cus — particularly the polymer grade, form, and CAS number fields required under paragraphs 4.1 and 4.2. A declaration deficient in these qualifiers triggers a customs examination query and potential detention, even when the EPR registration is current.

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Frequently asked

Does HSN 3904 61 00 require BIS certification?

No, polytetrafluoroethylene in primary forms is not covered by any BIS Quality Control Order. Import compliance is governed by CBIC policy controls under Circular 23/2023-Cus for Chapter 39 chemical qualifiers and CBIC Instruction 21/2025-Customs for EPR portal registration.

What specific qualifiers are required in the import declaration under CBIC Circular 23/2023-Cus?

The mandatory additional qualifiers for Chapter 39 commodities are set out in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, and have been compulsory with effect from 15 October 2023.

Does the EPR portal registration requirement apply to all importers of PTFE?

Yes, under CBIC Instruction 21/2025-Customs dated 02-07-2025, proof of registration on the Centralised EPR Portal for Plastic Packaging must be verified and submitted at the bill-of-entry stage for plastic packaging commodities under Chapter 39.

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