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HomeHSNChapter 39HSN 3908 10 31

Flake (chip)

Polyamide-6 flake, chip in primary forms

CBIC CLEARANCE

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.

What this is
HSN code
3908 10 31
Chapter
39 · Plastics and articles thereof
Primary regulator
CBIC · Mandatory Chapter 39 qualifiers and EPR portal verification
Customs documentation
  • Chapter 39 qualifiers from CBIC
  • EPR portal registration proof from CBIC
Compliance steps
  1. 1
    Include 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
  2. 2
    Verify 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
A word of counsel

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.

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Frequently asked
Does HSN 3908 10 31 require BIS certification?
No, polyamide-6 flake in primary forms is not covered by any BIS Quality Control Order. Import compliance for this tariff line is governed by Central Board of Indirect Taxes and Customs requirements — specifically the mandatory Chapter 39 qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration verification under CBIC Instruction 21/2025-Customs.
Which specific qualifiers are mandatory in the import declaration for this HSN?
The mandatory additional qualifiers are those stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.
What happens if the importer does not have EPR portal registration at the time of import?
Customs will withhold out-of-charge until valid proof of registration on the Centralised EPR Portal for Plastic Packaging is produced, as mandated by CBIC Instruction 21/2025-Customs; continued non-compliance exposes the consignment to detention and ground rent accumulation.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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