PET flake (chip)

PET flakes (chips) of high viscosity polyethylene terephthalate

MEFCC CLEARANCE

HSN 3907 61 10 (PET flake (chip)) is subject to prior authorisation from the Directorate General of Foreign Trade (DGFT) and a No Objection Certificate (NOC) from the Ministry of Environment, Forest and Climate Change (MoEF&CC) under the ITC (HS) import policy condition 2 of Chapter 39. Import of PET bottle waste is prohibited under O.M. no. 23-4/2009-HSMD and O.M. no. 23/66/2019-HSM; import of PET flakes is permitted only where the importer meets domestic-waste-utilisation and capacity-based quota conditions. Central Board of Indirect Taxes and Customs (CBIC) circular 23/2023-Cus mandates additional Chapter 39 qualifiers in the import declaration.

What this is

HSN code

3907 61 10

Chapter

39 · Plastics and articles thereof

Primary regulator

MEFCC · ITC (HS) policy condition 2 of Chapter 39 read with MoEF&CC O.M. no. 23/66/2019-HSMD dated 23-08-2022

Customs documentation

NOC from MoEF&CC
Import Authorisation from DGFT
Chapter 39 qualifiers from CBIC

Applicable Partner Government Agencies

MEFCCMEFCC·Ministry of Environment, Forest and Climate Change

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain a No Objection Certificate from the Ministry of Environment, Forest and Climate Change and a DGFT import authorisation before shipment. Eligibility requires the unit to have used domestic waste to at least 70% of capacity in the preceding year and to have at least one full year of production; import volume is capped at 20% of prior-year production for 2022-23 and at 15% of actual capacity utilised thereafter.
MoEF&CC O.M. no. 23/66/2019-HSMD dated 23-08-2022 · S.O. 4331(E) dated 14-09-2022 · DGFT Notification 32/2015-20 dated 14-09-2022
2
File the bill of entry with mandatory Chapter 39 additional qualifiers as prescribed in para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023, covering commodities under Chapter 39. Non-compliance at the declaration stage triggers detention pending re-filing.
CBIC Circular 23/2023-Cus dated 30-09-2023
3
Verify registration on the Centralised EPR Portal for Plastic Packaging and ensure proof of that registration is available at the bill of entry stage, in line with CBIC Instruction 21/2025-Cus dated 02-07-2025.
CBIC Instruction 21/2025-Cus dated 02-07-2025

A word of counsel

The most common error on this tariff line is conflating the prohibition on PET bottle waste with the conditional permission for PET flakes, and shipping without first securing both the MoEF&CC NOC and the DGFT authorisation. The quota caps — 20% of prior-year production for the initial cycle, 15% thereafter, with an additional 10% against export credits — apply per unit per year; a consignment that arrives before the authorisation is issued is treated as Restricted-policy breach and is liable to detention and re-export, not merely delayed clearance.

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Frequently asked

Does HSN 3907 61 10 require BIS certification?

No, no BIS Quality Control Order covers PET flakes or polyester primary forms under this tariff line. Import is governed by the ITC (HS) restricted policy condition 2 of Chapter 39, administered jointly by MoEF&CC and DGFT, with an EPR portal registration overlay enforced by CBIC.

Is the import of PET bottle waste permitted under this HSN alongside PET flakes?

No. Import of PET bottle waste and scrap made from used PET bottles is explicitly prohibited under O.M. no. 23-4/2009-HSMD and O.M. no. 23/66/2019-HSM; only PET flakes meeting the domestic-utilisation and capacity conditions are permitted under MoEF&CC NOC and DGFT authorisation.

Can an additional import quota be obtained against exports?

Yes. Under MoEF&CC O.M. no. 23/66/2019-HSMD dated 23-08-2022, an additional import allowance of up to 10% of the standard quota may be considered against exports of the manufactured products, subject to MoEF&CC and DGFT approval.

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