Flake (chip)
Polyamide-6 flake, chip in primary forms
HSN 3908 10 31 (Polyamide-6 flake/chip) is subject to customs-level compliance requirements administered by the Central Board of Indirect Taxes and Customs (CBIC), including mandatory additional qualifiers in import declarations for Chapter 39 commodities under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging per CBIC Instruction 21/2025-Customs dated 02-07-2025.
- Chapter 39 qualifiers from CBIC
- EPR portal registration proof from CBIC
- 1Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 39 commodities. This obligation applies with effect from 15 October 2023 and non-compliance results in bill-of-entry rejection or detention.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 before out-of-charge. The customs officer is required to confirm this registration in accordance with CBIC Instruction 21/2025-Customs.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 mandatory Chapter 39 qualifiers — a routine oversight that triggers a mismatch flag at the system level and causes consignment detention pending re-submission. The EPR portal registration check under CBIC Instruction 21/2025-Customs is a separate and independent requirement: a declaration that is fully qualifier-compliant but lacks valid EPR registration proof will still be held at out-of-charge.