Other primary form
Polyamide-6, -11, -12 and variants in other primary forms
HSN 3908 10 39 (polyamide resins in other primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing Chapter 39 plastic imports, including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023 and Extended Producer Responsibility (EPR) portal registration verification under CBIC Instruction 21/2025-Customs dated 02-07-2025. Both requirements attach at the bill-of-entry stage and must be satisfied before out-of-charge.
- EPR portal registration proof from CBIC
- Chapter 39 qualifiers declaration from CBIC
- 1Ensure the importer holds valid registration on the Centralised EPR Portal for Plastic Packaging and upload proof of registration at the bill-of-entry stage. Customs officers are directed to verify this registration before granting out-of-charge under CBIC Instruction 21/2025-Customs.CBIC Instruction 21/2025-Customs dated 02-07-2025
- 2Include all mandatory additional qualifiers in the import declaration for commodities under Chapter 39 as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been mandatory with effect from 15 October 2023 and non-compliant declarations attract examination and detention.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2, w.e.f. 15-10-2023
The most common error on this tariff line is submitting the bill of entry with the Chapter 39 qualifiers populated but omitting the EPR portal registration proof — these are two independent CBIC requirements and each is checked separately at the out-of-charge stage. A consignment that clears the qualifier check but lacks EPR registration verification will be detained pending documentary compliance, accruing demurrage and ground rent while the registration is obtained or uploaded.