Other
Waste, parings and scrap of other plastics
HSN 3915 90 29 (plastic waste and scrap) is subject to Central Pollution Control Board (CPCB) registration and compliance under the Plastic Waste Management (Amendment) Rules, 2022, and Rules 12 and 13 of 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 Central Board of Indirect Taxes and Customs (CBIC) chemical-qualifier declarations apply as mandatory customs overlays.
- Registration certificate from CPCB
- EPR compliance declaration from CPCB
- 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 EPR portal as an importer before filing the bill of entry. All importers of plastic waste are mandated to register under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022, and ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023.GSR 133(E) dated 16-02-2022 · GSR 807(E) dated 30-10-2023 · Rule 9(1) Schedule II, 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 on Import Policy of the ITC (HS) before the consignment is dispatched. Non-compliance renders the import unlawful and the consignment liable to detention or re-export.Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · Para 8(b) of General Notes, ITC (HS)
- 3Declare the IUPAC name and CAS number of all constituent chemicals in the bill of entry at the time of filing, as mandatory qualifiers under CBIC Circular 15/2023-CUS and 18/2023-CUS for all imports under Chapter 39. Additionally, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 if the consignment originates from Bangladesh, as Para 19 General Notes imposes port restrictions for such imports.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 but failing to separately verify compliance with the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 — these are independent obligations and an EPR registration certificate does not substitute for Rules 12 and 13 transboundary-movement compliance. A consignment with a current CPCB registration but without the required hazardous-waste transboundary documentation faces detention and potential confiscation at the port of entry, with demurrage and ground-rent accruing throughout.