Flake (chip)

Polyamide-6 and related copolymers in flake or chip form

CBIC CLEARANCE

HSN 3908 10 11 (Polyamide flake/chip) 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 Chapter 39 qualifiers in import declarations with effect from 15 October 2023. Importers must also demonstrate proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3908 10 11

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 mandatory qualifiers from CBIC

Compliance steps

1
Include all mandatory additional qualifiers for Chapter 39 commodities in the import declaration at the bill-of-entry stage, as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with the qualifier requirements renders the declaration deficient and may trigger a customs query or detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2, effective 15-10-2023
2
Obtain and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before filing the bill of entry. CBIC Instruction 21/2025-Customs requires verification of this registration by the proper officer at the time of import clearance.
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 without the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — a deficiency that is not rectifiable after out-of-charge and exposes the consignment to reassessment or detention. The EPR Portal registration requirement under CBIC Instruction 21/2025-Customs is a separate, independently verified obligation; holding a valid import order does not substitute for proof of registration on the portal.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3908 10 11 require BIS certification?

No. No BIS Quality Control Order covers polyamide primary forms in flake or chip configuration. Import is governed by Central Board of Indirect Taxes and Customs policy controls under CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 39 imports?

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the additional qualifiers to be declared for commodities under Chapters 28, 29, 32, 39 and CTH 3808; these must appear in the import declaration with effect from 15 October 2023.

Is the EPR Portal registration requirement applicable to all polyamide chip imports or only specific end-uses?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging; the regulatory record does not carve out any end-use exemption, so all importers of this tariff line should obtain registration before filing the bill of entry.

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