Other primary form

Poly(ethylene terephthalate) in primary forms, high-viscosity

MEFCC CLEARANCE

HSN 3907 61 90 (PET in primary forms, viscosity number 78 ml/g or higher, other) is subject to Ministry of Environment, Forest and Climate Change (MoEF&CC) environment-clearance controls under O.M. No. 23/66/2019-HSMD, with DGFT authorisation required for import of PET flakes and NOC from MoEF&CC as a concurrent condition. The tariff line also carries mandatory Chapter 39 additional-qualifier declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, and importers must hold valid registration on the Centralised EPR Portal for Plastic Packaging.

What this is

HSN code

3907 61 90

Chapter

39 · Plastics and articles thereof

Primary regulator

MEFCC · MoEF&CC O.M. No. 23/66/2019-HSMD; ITC (HS) 2022 Chapter 39 policy condition no. 2

Customs documentation

NOC from MoEF&CC
DGFT 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 NOC from the Ministry of Environment, Forest and Climate Change and an import authorisation from the Directorate General of Foreign Trade (DGFT) before filing the bill of entry for PET flakes. Confirm eligibility conditions: the unit must have used domestic waste to at least 70% of capacity in the preceding year and must have completed at least one year of production.
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
Verify registration on the Centralised EPR Portal for Plastic Packaging and upload proof of registration at the bill of entry stage. The customs proper officer will verify this proof in accordance with CBIC Instruction 21/2025-Customs dated 02-07-2025 before granting out-of-charge.
CBIC Instruction 21/2025-Customs dated 02-07-2025
3
Include the mandatory additional qualifiers for Chapter 39 commodities in the import declaration, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory with effect from 15-10-2023 and non-compliance results in detention of the bill of entry.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2

A word of counsel

The most common error on this tariff line is conflating the import prohibition on PET bottle waste and scrap with the conditional permission for PET flakes. PET bottle waste and scrap remain absolutely prohibited under O.M. No. 23-4/2009-HSMD and O.M. No. 23/66/2019-HSM dated 03-10-2019; PET flakes are conditionally permissible only against a current MoEF&CC NOC and DGFT authorisation, with annual import volumes capped at 20% of the prior year's production for 2022-23 and 15% of actual capacity utilised in the preceding year thereafter. A misclassification of the imported form — or a volume breach — triggers confiscation and prosecution under the Environment (Protection) Act, 1986.

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Frequently asked

Does HSN 3907 61 90 require BIS certification?

No, PET in primary forms with a viscosity number of 78 ml/g or higher is not covered by any BIS Quality Control Order. Import is governed by MoEF&CC environment-clearance controls under O.M. No. 23/66/2019-HSMD, DGFT authorisation under ITC (HS) 2022 Chapter 39 policy condition no. 2, and CBIC mandatory-qualifier requirements under Circular 23/2023-Cus.

Is the import of PET bottle waste and scrap under this tariff line permitted with a NOC?

No. Import of PET bottle waste and scrap made from used PET bottles is absolutely prohibited under revised ITC (HS) 2022 Chapter 39 policy condition no. 2, per O.M. No. 23-4/2009-HSMD and O.M. No. 23/66/2019-HSM dated 03-10-2019; the conditional NOC and DGFT authorisation route applies only to PET flakes.

What are the annual volume caps on PET flake imports?

Imports are capped at 20% of production in 2021-22 for the 2022-23 year and at 15% of actual capacity utilised in the preceding year thereafter; an additional 10% may be considered against exports of products, per MoEF&CC O.M. No. 23/66/2019-HSMD dated 23-08-2022.

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