Flake (chip)

Polyamide flake (chip) in primary forms

CBIC CLEARANCE

HSN 3908 10 51 (Polyamide flake/chip) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory verification of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025. Mandatory additional qualifiers in the import declaration for Chapter 39 commodities are also required under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023.

What this is

HSN code

3908 10 51

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Chapter 39 mandatory qualifiers and EPR portal registration verification

Customs documentation

EPR portal registration proof from CPCB
Chapter 39 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Verify that the importer or brand owner holds valid registration on the Centralised EPR Portal for Plastic Packaging and upload proof of such registration at the bill-of-entry stage. Non-compliance attracts detention of the consignment pending verification by the proper officer.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Ensure the import declaration for this Chapter 39 commodity includes all mandatory additional qualifiers as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been compulsory for all import entries under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023 · Para 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing a technically complete bill of entry while omitting the Chapter 39 mandatory qualifiers required by CBIC Circular 23/2023-Cus — a deficiency that causes the entry to be flagged for misdeclaration review, not merely returned for amendment. The EPR portal registration is a separate, concurrent obligation; possessing one without the other results in a held bill of entry, with demurrage and ground rent accruing at the port until both conditions are satisfied.

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Frequently asked

Does HSN 3908 10 51 require BIS certification?

No, polyamide flake (chip) in primary forms is not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs policy controls, specifically EPR portal registration verification and mandatory Chapter 39 import-declaration qualifiers operative from 15 October 2023.

What are the mandatory additional qualifiers required for Chapter 39 import declarations?

The qualifiers are specified in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and are mandatory for all import entries under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.

Does the EPR portal registration requirement apply to all importers of plastic packaging materials?

Yes. CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of proof of registration on the Centralised EPR Portal for Plastic Packaging at the bill-of-entry stage for commodities such as polyamide flake that fall within the plastic packaging compliance perimeter.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.