Other primary form

Polyamide resins in primary forms (nylon granules, pellets)

CBIC CLEARANCE

HSN 3908 10 79 (Other primary form polyamide) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory overlay requirements, including Extended Producer Responsibility (EPR) portal registration verification under CBIC Instruction 21/2025-Customs dated 02-07-2025 and Chapter 39 additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023. Both obligations apply at the bill-of-entry stage with effect from 15 October 2023 for the qualifier requirement.

What this is

HSN code

3908 10 79

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · CBIC Circular 23/2023-Cus and CBIC Instruction 21/2025-Customs (Chapter 39 qualifier and EPR overlay)

Customs documentation

EPR registration proof from Centralized EPR Portal
Chapter 39 qualifiers declaration from CBIC

Compliance steps

1
Verify and upload proof of registration on the Centralized EPR Portal for plastic packaging before filing the bill of entry. Customs officers are instructed to verify this registration at the bill-of-entry stage; absence of valid EPR registration will result in detention of the consignment.
CBIC Instruction 21/2025-Customs dated 02-07-2025
2
Include 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, applicable with effect from 15 October 2023. Declarations filed without the prescribed qualifiers are liable to be treated as misdeclared at the bill of entry.
CBIC Circular 23/2023-Cus dated 30-09-2023 · paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is overlooking the EPR registration requirement on the assumption that it applies only to finished plastic packaging rather than to plastic raw materials in primary form. Polyamide resins imported as primary forms fall within the plastic packaging EPR ambit under CBIC Instruction 21/2025-Customs, and a consignment lacking a valid EPR portal registration at the time of bill-of-entry filing faces detention regardless of whether the qualifier declarations under Circular 23/2023-Cus are otherwise complete.

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Frequently asked

Does HSN 3908 10 79 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 overlay requirements — EPR portal registration under CBIC Instruction 21/2025-Customs and Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus.

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

The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable from 15 October 2023 for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the specific qualifier fields must be populated in the import declaration at the bill-of-entry stage.

Does the EPR portal registration requirement apply to polyamide in primary form or only to finished plastic goods?

CBIC Instruction 21/2025-Customs dated 02-07-2025 requires verification of EPR registration on the Centralized EPR Portal for plastic packaging at import, and customs officers are directed to apply this check to consignments under Chapter 39 including primary-form resins such as HSN 3908 10 79.

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