Of alkyds and polyesters

Plastic waste, parings and scrap of alkyds and polyesters

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3915 90 41 (Of alkyds and polyesters) is subject to Central Pollution Control Board (CPCB) registration and compliance under Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and the Plastic Waste Management (Amendment) Rules, 2022. The Ministry of Environment, Forest and Climate Change (MEFCC) extended-producer-responsibility framework under GSR 133(E) applies concurrently. Import is Restricted under the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT), and IUPAC name and CAS number qualifiers are mandatory under Central Board of Indirect Taxes and Customs (CBIC) Circular 15/2023-Cus.

What this is

HSN code

3915 90 41

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Hazardous Waste (Management and Transboundary Movement) Rules, 2016; Plastic Waste Management (Amendment) Rules, 2022

Customs documentation

Registration certificate from CPCB
Import Licence from DGFT
IUPAC and CAS declarations from CBIC

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

MEFCCMEFCC·Ministry of Environment, Forest and Climate Change

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Register on the CPCB centralised portal as an importer before filing the bill of entry. Ensure 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).
Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · Para 8(b) of General Notes, ITC (HS)
2
Declare the IUPAC name and CAS number of all constituent chemicals as mandatory qualifiers on the bill of entry for imports under Chapter 39, as required for all bills of entry filed on or after 01-10-2023. These declarations are in addition to all other existing import declarations.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (GSR 807(E) dated 30-10-2023) and the extended-producer-responsibility obligations under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 (GSR 133(E) dated 16-02-2022). If the consignment originates from Bangladesh, check port restrictions under DGFT Notification 7/2025-26 dated 17-05-2025.
GSR 807(E) dated 30-10-2023 · GSR 133(E) dated 16-02-2022 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most frequent error on this tariff line is registering on the CPCB portal as a producer or brand owner when the operative category is importer — the portal registration is entity-role-specific, and an incorrect role selection invalidates the registration for customs clearance purposes. The EPR obligations under Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 attach to the importer independently of any downstream processor registration, and the CBIC Chapter 39 chemical-qualifier mandate applies even when the goods are declared as waste scrap rather than a finished plastic product.

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Frequently asked

Does HSN 3915 90 41 require BIS certification?

No, plastic waste and scrap of alkyds and polyesters is not within the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board under the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and the Plastic Waste Management (Amendment) Rules, 2022, with a Restricted ITC (HS) import policy overlay administered by DGFT.

Are the IUPAC name and CAS number declarations required even for plastic waste imports under Chapter 39?

Yes. CBIC Circulars 15/2023-Cus and 18/2023-Cus mandate IUPAC name and CAS number declarations for all bills of entry under Chapter 39 filed on or after 01-10-2023, with no exemption for waste or scrap classifications.

Do Bangladesh-origin consignments of plastic waste face additional restrictions?

Yes. DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the General Notes of the ITC (HS) 2022 imposing port restrictions on certain goods imported from Bangladesh to India; importers must verify whether this HSN falls within the notified scope or the exempted categories listed in Paras 2 and 3 of that notification.

Last verified against gazette notifications: 2026-05-16. Source: CPCB / MEFCC / DGFT / CBIC / Indian Customs CUSDATA.