Other primary form
Polyamide resins in primary forms (nylon-6, nylon-66, nylon-12)
HSN 3908 10 19 (Other primary form of polyamide) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing plastic packaging and chemical import declarations. Mandatory Extended Producer Responsibility (EPR) portal registration verification under CBIC Instruction 21/2025-Customs and Chapter 39 additional qualifiers under CBIC Circular 23/2023-Cus apply at the bill-of-entry stage.
- EPR portal registration proof from CBIC
- Chapter 39 qualifiers declaration from CBIC
- 1Verify and upload proof of registration on the Centralized EPR Portal for Plastic Packaging before filing the bill of entry. Consignments without valid EPR portal registration evidence are liable to detention pending compliance verification.CBIC Instruction 21/2025-Customs dated 02-07-2025
- 2Include the mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and non-compliant declarations are rejected at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry with the chemical composition and HS classification correct but omitting the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — the declaration is rejected outright, not merely flagged for amendment. Separately, the EPR portal registration requirement under CBIC Instruction 21/2025-Customs applies to plastic packaging forms; importers should confirm whether their polyamide primary forms attract EPR obligations before the consignment arrives at port to avoid detention and demurrage.