Other primary form
Polyamide-6, -11, -12 and variants in other primary forms
HSN 3908 10 29 (Other primary form) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing import declarations for plastics under Chapter 39. Mandatory additional qualifiers in the import declaration are required under CBIC Circular 23/2023-Cus, and proof of registration on the Centralised EPR Portal for Plastic Packaging must be verified at the bill-of-entry stage per CBIC Instruction 21/2025-Customs.
- EPR portal registration proof from CBIC
- Chapter 39 mandatory qualifiers from CBIC
- 1Ensure the import declaration includes all mandatory additional qualifiers for Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Missing or incomplete qualifiers in the bill of entry attract a misdeclaration flag and may result in detention of the consignment.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Verify and produce proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill-of-entry stage. This obligation applies to all plastic packaging imports and must be uploaded before out-of-charge clearance is granted.CBIC Instruction 21/2025-Customs dated 02-07-2025
The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers required since 15 October 2023 — the EPR portal registration is then flagged as a secondary deficiency, compounding the misdeclaration. Both the qualifier compliance under CBIC Circular 23/2023-Cus and the EPR portal registration proof under CBIC Instruction 21/2025-Customs are independent obligations; satisfying one does not cure the absence of the other.