Of polymers of styrene
Plastic waste and scrap of styrene polymers
HSN 3915 20 00 (Of polymers of styrene) is subject to Central Pollution Control Board (CPCB) registration and compliance with the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, administered jointly with the Ministry of Environment, Forest and Climate Change (MoEFCC). The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), and importers, producers, and brand owners must register on the CPCB centralised Extended Producer Responsibility portal under the Plastic Waste Management (Amendment) Rules, 2022.
- EPR registration certificate from CPCB
- Import Licence from DGFT
- IUPAC and CAS qualifier declaration from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register on the CPCB centralised portal as importer and, where applicable, as producer, brand owner, or plastic waste processor before filing the bill of entry. The consignment must comply with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and with Para 8(b) of the General Notes regarding import policy of the ITC (HS).Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · Para 8(b) of ITC (HS) General Notes · GSR 133(E) dated 16-02-2022 · Plastic Waste Management (Amendment) Rules, 2022, Rule 9(1) of Schedule II
- 2Declare the IUPAC name and CAS number of the constituent chemicals on the bill of entry as mandatory additional qualifiers for Chapter 39 imports. These fields are required for all bills of entry filed on or after 01-10-2023 under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023, and, where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under Para 19 of the ITC (HS) General Notes; review Para 2 and Para 3 of that notification for exempted goods.GSR 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is completing the CPCB portal registration but failing to secure it prior to the bill of entry filing — CPCB registration is a pre-import obligation, not a post-clearance rectification. Additionally, importers overlook the mandatory IUPAC and CAS number qualifier fields introduced for Chapter 39 from 01-10-2023; a bill of entry filed without these declarations is liable to rejection, causing consignment detention and accumulating demurrage.