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Other primary form

Other polyesters in primary forms (residual category)

MEFCC CLEARANCE

HSN 3907 69 90 (Other polyesters in primary forms) is subject to Ministry of Environment, Forest and Climate Change (MoEF&CC) oversight and registration requirements under the centralised EPR portal for plastic packaging, as per CBIC Instruction 21/2025-Customs dated 02-07-2025. The Directorate General of Foreign Trade (DGFT) administers Restricted-import policy conditions for PET flakes under Chapter 39 of ITC (HS) 2022, and mandatory Chapter 39 qualifiers must be declared at the bill of entry as per CBIC Circular 23/2023-Cus dated 30-09-2023.

What this is
HSN code
3907 69 90
Chapter
39 · Plastics and articles thereof
Primary regulator
MEFCC · ITC (HS) 2022 Chapter 39 policy conditions; EPR portal for plastic packaging
Customs documentation
  • EPR portal registration proof 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. 1
    Verify and upload proof of registration on the centralised EPR portal for plastic packaging before filing the bill of entry. The proper officer is required to check this registration as a mandatory pre-clearance condition per CBIC Instruction 21/2025-Customs dated 02-07-2025.
    CBIC Instruction 21/2025-Customs dated 02-07-2025
  2. 2
    If importing PET flakes (as distinct from PET bottle waste, which is prohibited), obtain a DGFT authorisation and a NOC from MoEF&CC confirming the unit has consumed domestic waste to at least 70% of capacity in the preceding year. Import volume must not exceed 20% of the prior year's production for 2022-23 onwards, reducing to 15% of actual capacity utilised thereafter, with an additional 10% permissible against exports of finished products.
    S.O. 4331(E) dated 14-09-2022 · DGFT Notification 32/2015-20 dated 14-09-2022 · MoEF&CC O.M. 23/66/2019-HSMD dated 23-08-2022
  3. 3
    Submit mandatory additional qualifiers in the import declaration for Chapter 39 commodities at the bill of entry stage, as stipulated under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15-10-2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023
A word of counsel

The most common error on this tariff line is conflating PET bottle waste or scrap (absolutely prohibited under O.M. 23-4/2009-HSMD and O.M. 23/66/2019-HSM dated 03-10-2019) with PET flakes, which are conditionally permitted. A misclassification between the two — whether at the export stage or in the bill of entry description — results in outright confiscation of the consignment and potential prosecution under the Environment (Protection) Act, 1986; the DGFT authorisation and MoEF&CC NOC for PET flakes do not provide any cover for goods that customs or MoEF&CC reclassify as waste or scrap.

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Frequently asked
Does HSN 3907 69 90 require BIS certification?
No, no BIS Quality Control Order covers other polyesters in primary forms under this tariff line. Import is regulated by the Ministry of Environment, Forest and Climate Change through EPR portal registration and, for PET flakes specifically, a DGFT authorisation and MoEF&CC NOC under ITC (HS) 2022 Chapter 39 policy conditions.
Is import of PET bottle waste permitted under HSN 3907 69 90?
No. Import of PET bottle waste and scrap made from used PET bottles is prohibited under revised policy condition 2 of Chapter 39 of ITC (HS) 2022, per MoEF&CC O.M. 23-4/2009-HSMD dated 30-08-2016 and O.M. 23/66/2019-HSM dated 03-10-2019; only PET flakes are conditionally importable subject to DGFT authorisation and MoEF&CC NOC.
When does the unit eligibility condition for PET flakes import apply?
A unit is eligible to import PET flakes only after at least one year of production, and only if it used domestic waste to at least 70% of its capacity in the preceding year, with import volumes capped at 15% of actual capacity utilised in the preceding year per S.O. 4331(E) and DGFT Notification 32/2015-20 dated 14-09-2022.
Last verified against gazette notifications: 2026-05-16. Source: MEFCC / DGFT / CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 39 · Plastics and articles thereofIndustryChemicals industryHSNPOLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYLESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS