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HomeHSNChapter 39HSN 3915 90 42

Of pet bottles

Plastic waste and scrap of PET bottles

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3915 90 42 (waste and scrap of PET bottles) is subject to Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility compliance under the Plastic Waste Management (Amendment) Rules, 2022. Critically, import of PET bottle waste, scrap, and PET flakes made from used PET bottles is prohibited under the ITC (HS) policy per DGFT Notification 26/2015-20 dated 24-10-2019. Imports that do proceed are additionally subject to Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016.

What this is
HSN code
3915 90 42
Chapter
39 · Plastics and articles thereof
Primary regulator
CPCB · Plastic Waste Management (Amendment) Rules, 2022; Hazardous Waste (Management and Transboundary Movement) Rules, 2016
Customs documentation
  • CPCB portal registration from CPCB
  • Hazardous waste compliance from MoEFCC
  • IUPAC and CAS declaration 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. 1
    Note that import of PET bottle waste, scrap, and PET flakes from used PET bottles is prohibited under the ITC (HS) policy; do not file a bill of entry for such goods without first confirming a valid policy exception. The prohibition is operative under DGFT Notification 26/2015-20 dated 24-10-2019 and is reinforced by Para 8(b) of the General Notes regarding import policy of the ITC (HS).
    DGFT Notification 26/2015-20 dated 24-10-2019 · Para 8(b) of ITC (HS) General Notes
  2. 2
    Register on the CPCB centralised EPR portal in the applicable capacity — producer, importer, brand owner, or plastic waste processor (recycling, waste-to-energy, waste-to-oil, or industrial composting) — under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022, and ensure compliance with the Second Amendment Rules, 2023 (GSR 807(E) dated 30-10-2023).
    GSR 133(E) dated 16-02-2022 · GSR 807(E) dated 30-10-2023 · Plastic Waste Management (Amendment) Rules, 2022
  3. 3
    At the time of filing the bill of entry, declare the IUPAC name and CAS number of all constituent chemicals as mandatory qualifiers under Chapter 39 of the Customs Tariff Act, 1975. This obligation applies to all bills of entry filed on or after 01-10-2023.
    CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
A word of counsel

The single most common error is treating CPCB EPR registration as the operative clearance and overlooking that import of PET bottle waste and PET flakes from used bottles is outright prohibited under DGFT Notification 26/2015-20 — CPCB registration does not cure a prohibited-import status. Importers who proceed without verifying whether their specific consignment falls within a recognised exception face confiscation and monetary penalty under the Customs Act, 1962 in addition to DGFT-policy enforcement, compounded by demurrage and ground rent accruing during any contested detention.

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Frequently asked
Does HSN 3915 90 42 require BIS certification?
No, no BIS Quality Control Order covers plastic waste or PET bottle scrap. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022 and is subject to the outright prohibition under DGFT Notification 26/2015-20 dated 24-10-2019.
Is import of PET bottle scrap and PET flakes from used bottles completely prohibited?
Yes, per DGFT Notification 26/2015-20 dated 24-10-2019, import of PET bottle waste, scrap, and PET flakes made from used PET bottles is prohibited under the ITC (HS) policy; any import must be verified against the applicable exceptions before the bill of entry is filed.
Does DGFT Notification 7/2025-26 regarding Bangladesh imports affect this tariff line?
Potentially yes — DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the ITC (HS) General Notes regulating imports of certain goods from Bangladesh with port restrictions; importers sourcing from Bangladesh must verify whether this tariff line falls within the exempted goods listed in Paragraphs 2 and 3 of that notification.
Last verified against gazette notifications: 2026-05-16. Source: CPCB / MEFCC / DGFT / CBIC / Indian Customs CUSDATA.
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