Other

Other polyamides in primary forms

CBIC CLEARANCE

HSN 3908 90 00 (Other polyamides in primary forms) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays governing import declarations and Extended Producer Responsibility (EPR) compliance. Importers must comply with mandatory Chapter 39 additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus, and must furnish proof of registration on the Centralised EPR Portal for Plastic Packaging under CBIC Instruction 21/2025-Customs.

What this is

HSN code

3908 90 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CBIC · Mandatory qualifiers under CBIC Circular 23/2023-Cus and EPR Portal registration under CBIC Instruction 21/2025-Customs

Customs documentation

EPR portal registration proof from CBIC
Chapter 39 mandatory qualifiers from CBIC

Compliance steps

1
Include the mandatory additional qualifiers for Chapter 39 commodities in the import declaration at the bill of entry stage, in strict compliance with Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and a declaration deficient in the specified qualifiers will be rejected at customs.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Furnish proof of registration on the Centralised EPR Portal for Plastic Packaging at the time of import. Verify that the EPR registration is current and upload the proof in e-Sanchit before seeking out-of-charge.
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 Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — a deficiency that triggers declaration rejection and consignment detention, not merely a post-clearance query. The EPR portal registration proof under CBIC Instruction 21/2025-Customs is an independent obligation; holding a valid import licence or trade authorisation does not substitute for it.

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Frequently asked

Does HSN 3908 90 00 require BIS certification?

No, other polyamides in primary forms are not covered by any BIS Quality Control Order. Import compliance is governed by CBIC policy overlays — 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 Chapter 39 commodities?

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the additional qualifiers required for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the exact qualifier fields must be populated in the import declaration with effect from 15 October 2023.

What happens if EPR portal registration proof is not furnished at the bill of entry?

Non-furnishing of proof of registration on the Centralised EPR Portal for Plastic Packaging renders the consignment liable to detention at the port of import pending compliance, as mandated by CBIC Instruction 21/2025-Customs dated 02-07-2025.

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