Other primary form

Polyamide-6, -11, -12 and variants in other primary forms

CBIC CLEARANCE

HSN 3908 10 59 (Polyamide in other primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) compliance requirements, including mandatory Chapter 39 additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Importers must also verify proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025.

What this is

HSN code

3908 10 59

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory Chapter 39 qualifiers and EPR portal registration, CBIC Circular 23/2023-Cus

Customs documentation

Chapter 39 qualifiers from CBIC
EPR portal registration proof from CBIC

Compliance steps

1
Include 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. This requirement is operative with effect from 15 October 2023 and applies to every bill of entry filed for this tariff line.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify and upload proof of registration on the Centralised EPR Portal for Plastic Packaging before seeking out-of-charge. Non-compliance with the EPR registration verification requirement constitutes a breach of 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, treating them as optional metadata rather than a statutory declaration requirement. An import declaration that omits the qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is incomplete on its face, exposing the consignment to detention and a Customs Act penalty; the EPR portal registration proof is a separate and concurrent requirement that cannot be substituted by a post-clearance undertaking.

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Frequently asked

Does HSN 3908 10 59 require BIS certification?

No. No BIS Quality Control Order covers polyamide resins in primary forms under this tariff line. Import compliance is governed by Central Board of Indirect Taxes and Customs requirements, specifically the mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus and EPR portal registration verification under CBIC Instruction 21/2025-Customs.

What are the mandatory qualifiers required in the import declaration for this tariff line?

The 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 Chapter 39, operative from 15 October 2023.

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

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, and the proper officer must confirm this before granting out-of-charge.

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