Other primary form
Polyamide-6, -11, -12, -6,6 and related grades, other primary forms
HSN 3908 10 69 (Other primary form) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative for Chapter 39 commodities with effect from 15 October 2023. Importers must also demonstrate registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs dated 02-07-2025.
- EPR Portal registration proof from CBIC
- Chapter 39 mandatory qualifiers from CBIC
- 1Include all mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as specified in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-inclusion of required qualifiers at the bill-of-entry stage renders the declaration deficient and may cause consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2, effective 15-10-2023
- 2Verify and present Proof of Registration on the Centralised EPR Portal for Plastic Packaging before the bill of entry is assessed for out-of-charge. The proper officer is required to verify this proof at the time of clearance.CBIC Instruction 21/2025-Customs dated 02-07-2025
The most frequent error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers, then attempting post-filing amendment — an amendment after examination attracts customs officer scrutiny and demurrage during the correction window. The EPR registration requirement under CBIC Instruction 21/2025-Customs is a separate, concurrent obligation that applies even where the qualifiers are correctly furnished; treating them as interchangeable or sequential rather than independent conditions is the second common misstep.