Of copolymers of vinyl chloride
Plastic waste and scrap of vinyl chloride copolymers
HSN 3915 30 10 (Of copolymers of vinyl chloride) is subject to Central Pollution Control Board (CPCB) registration and extended producer responsibility (EPR) obligations under the Plastic Waste Management (Amendment) Rules, 2022. Import is Restricted under the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT), and is further governed by Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016.
- EPR registration from CPCB
- Hazardous waste compliance from MEFCC
- Chapter 39 qualifiers 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 an importer (I) under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. Registration must be current before the bill of entry is filed; importers, producers, brand owners, and plastic waste processors are all separately required to register.GSR 133(E) dated 16-02-2022 · Plastic Waste Management (Amendment) Rules, 2022, Rule 9(1), Schedule II · Plastic Waste Management (Second Amendment) Rules, 2023, GSR 807(E) dated 30-10-2023
- 2Confirm compliance 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). Ensure the consignment meets the specifications and conditions for PVC flooring scrap set out in Policy Condition 1 of Chapter 39.Hazardous Waste (Management and Transboundary Movement) Rules, 2016, Rules 12 and 13 · ITC (HS) General Notes Para 8(b) · ITC (HS) Policy Condition 1, Chapter 39
- 3Declare the IUPAC name and CAS number of each constituent chemical at the time of filing the bill of entry, as mandatory Chapter 39 qualifiers under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018. Additionally, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions on imports from Bangladesh under Para 19 of the ITC (HS) General Notes.CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is filing the bill of entry as a routine plastic scrap import without first verifying CPCB portal registration and EPR status — an oversight that triggers detention pending documentary compliance rather than a rectifiable labelling defect. The Plastic Waste Management (Second Amendment) Rules, 2023 (GSR 807(E) dated 30-10-2023) introduced updated compliance obligations that supersede earlier EPR frameworks; importers operating under pre-amendment registrations must confirm their registration remains valid under the amended rules before shipment.