Other
PVC polymer scrap, waste and parings of vinyl chloride
HSN 3915 30 90 (Other waste, parings and scrap of polymers of vinyl chloride) is subject to Central Pollution Control Board (CPCB) registration under the Plastic Waste Management (Amendment) Rules, 2022, and to Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with PVC flooring scrap subject to specific policy conditions under Chapter 39.
- CPCB portal registration 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 in the applicable category — importer (I), producer (P), brand owner (BO), or plastic waste processor — under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. Ensure compliance with the amendments introduced by GSR 807(E) dated 30-10-2023 (Plastic Waste Management Second Amendment Rules, 2023).GSR 133(E) dated 16-02-2022 · GSR 807(E) dated 30-10-2023 · Plastic Waste Management (Amendment) Rules, 2022
- 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) before filing the bill of entry. For PVC flooring scrap specifically, verify the specifications and conditions under Policy Condition 1 of Chapter 39.Hazardous Waste (Management and Transboundary Movement) Rules, 2016 — Rules 12 and 13 · Para 8(b) General Notes of ITC (HS) · ITC (HS) Policy Condition 1, Chapter 39
- 3Declare the IUPAC name and CAS number of all constituent chemicals as mandatory additional qualifiers on the bill of entry, applicable to all imports under Chapter 39 filed on or after 01-10-2023. Additionally, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding Para 19 port restrictions on imports from Bangladesh.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 conflating the CPCB portal registration — which is an extended producer responsibility obligation binding on every importer regardless of end-use — with the separate Hazardous Waste transboundary-movement clearance under Rules 12 and 13. An importer who registers on the CPCB portal but fails to satisfy the Hazardous Waste Rules compliance faces consignment detention and potential refusal of out-of-charge; conversely, satisfying the Hazardous Waste Rules without completing CPCB portal registration attracts monetary penalty under the Environment (Protection) Act, 1986.