Of acrylic polymers and methlyacrylic copolymers
Plastic waste of acrylic polymers and methacrylate copolymers
HSN 3915 90 30 (Of acrylic polymers and methlyacrylic copolymers) is subject to Central Pollution Control Board (CPCB) registration and the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 under the Ministry of Environment, Forest and Climate Change (MEFCC) framework. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), and importers must additionally comply with the Plastic Waste Management (Amendment) Rules, 2022 Extended Producer Responsibility regime.
- CPCB portal registration from CPCB
- ITC (HS) Restricted-import declaration from DGFT
- IUPAC name and CAS number 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 before filing the bill of entry. Importers of plastic waste must comply with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and with the Extended Producer Responsibility obligations under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022.Rules 12 and 13, Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · GSR 133(E) dated 16-02-2022 · Para 8(b), General Notes, ITC (HS) Import Policy
- 2Declare the IUPAC name and CAS number of constituent chemicals as mandatory qualifiers on the bill of entry from 01 October 2023 onwards, per Annex-1 of the CBIC circulars. These declarations are in addition to existing importer declarations and apply to all bills of entry filed under Chapter 39.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Verify compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 and, where the consignment originates from Bangladesh, confirm applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under Para 19 of the General Notes of ITC (HS) 2022, noting the exemptions under Paras 2 and 3 of that notification.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 treating CPCB portal registration as a one-time formality and overlooking the Extended Producer Responsibility obligations that attach continuously — including registration as an importer and as a plastic waste processor where both roles apply. Separately, the mandatory IUPAC and CAS number qualifiers under CBIC Circular 15/2023-Cus are filed at the bill-of-entry stage itself; omission triggers a misdeclaration finding under the Customs Act, 1962, not a post-clearance rectification opportunity.