Flake (chip)
Polyamide-6 flake (chip) in primary forms
HSN 3908 10 41 (Polyamide-6 flake/chip) is subject to customs policy controls administered by the Central Board of Indirect Taxes and Customs (CBIC), including mandatory additional qualifiers in import declarations under Chapter 39 and verification of registration on the centralised EPR portal for plastic packaging. CBIC Circular 23/2023-Cus dated 30-09-2023 and CBIC Instruction 21/2025-Customs dated 02-07-2025 set the operative documentation and declaration requirements at the bill-of-entry stage.
- EPR portal registration proof from CBIC
- Chapter 39 mandatory qualifiers from CBIC
- 1Ensure the importer holds valid registration on the centralised EPR portal for plastic packaging and upload proof of that registration at the bill of entry. Absence of EPR portal registration is a non-compliance trigger under CBIC Instruction 21/2025-Customs dated 02-07-2025.CBIC Instruction 21/2025-Customs dated 02-07-2025
- 2Include all mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15-10-2023. Declarations missing the required qualifiers are liable to rejection at assessment.CBIC Circular 23/2023-Cus dated 30-09-2023 · Para 4.1 and 4.2 · effective 15-10-2023
The most common error on this tariff line is filing the bill of entry with complete Chapter 39 qualifiers under the CBIC Circular while omitting the EPR portal registration proof introduced by the later CBIC Instruction 21/2025-Customs. These are independent documentation requirements: compliance with the qualifier regime does not discharge the EPR registration obligation, and a consignment satisfying one but not the other remains liable to out-of-charge denial.