Of copolymers of vinyl acetate
Plastic waste and scrap of vinyl acetate copolymers
HSN 3915 90 21 (Of copolymers of vinyl acetate) is subject to Central Pollution Control Board (CPCB) registration and extended producer responsibility compliance under the Plastic Waste Management (Amendment) Rules, 2022 (GSR 133(E) dated 16-02-2022). The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), and import is additionally subject to Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016.
- CPCB portal registration from CPCB
- Hazardous waste import authorisation from MEFCC
- IUPAC and CAS 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 — producer, importer, brand owner, or plastic waste processor — before filing the bill of entry. This registration is mandatory under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 and must reflect the extended producer responsibility obligations for plastic packaging.Plastic Waste Management (Amendment) Rules, 2022 · GSR 133(E) dated 16-02-2022 · Plastic Waste Management (Second Amendment) Rules, 2023 · GSR 807(E) dated 30-10-2023
- 2Ensure the consignment complies 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). A Hazardous Waste import authorisation from the Ministry of Environment, Forest and Climate Change is required where those Rules apply.Hazardous Waste (Management and Transboundary Movement) Rules, 2016, Rules 12 and 13 · ITC (HS) General Note Para 8(b)
- 3At the time of filing the bill of entry, declare the IUPAC name and CAS number of all constituent chemicals as mandatory additional qualifiers for Chapter 39 imports. Verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions on imports from Bangladesh under Para 19 of the 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 completing CPCB portal registration without verifying the applicable EPR category: an importer who is also processing the waste for recycling must register under both the importer and the plastic waste processor categories. A single-category registration that omits the processing role is treated as non-compliance with Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022, exposing the consignment to detention and the entity to enforcement action under the Environment (Protection) Act, 1986.