Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre
Viscose rayon filament yarn, untwisted or low-twist
HSN 5403 31 00 (viscose rayon filament yarn with a twist not exceeding 120 turns per metre) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which requires a Pre-Shipment Inspection Certificate (PSIC) certifying the absence of prohibited hazardous azo dyes under General Note 10 of the ITC (HS) policy.
- Pre-Shipment Inspection Certificate from accredited lab
- Test report from Textile Committee or CSRTI
- Azo-dye exemption declaration from exporter
- 1Obtain a Pre-Shipment Inspection Certificate from an accredited laboratory of the exporting country, or a valid test report from a Textile Committee (TC) or Central Silk and Rayon Technical Institute (CSRTI) laboratory, certifying the absence of prohibited hazardous azo dyes. Upload this document in e-Sanchit before filing the bill of entry.General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
- 2If the consignment originates from EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea, or the United Kingdom, the azo-dye testing requirement is exempted; however, retain documentary proof of origin to claim the exemption at the bill of entry. Imports from all other origins must comply with the full PSIC requirement without exception.General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
The most common error on this tariff line is assuming that any accredited testing laboratory report suffices: the PSIC must come from a laboratory accredited in the exporting country, or from a TC or CSRTI facility specifically — a generic third-party certificate from an Indian laboratory obtained after arrival does not satisfy the pre-shipment requirement. Consignments presented without a compliant PSIC at the bill-of-entry stage are liable to detention pending remediation, and no post-importation substitution of the certificate is permitted under the General Note 10 framework.