Of epoxide resins
Waste, parings and scrap of epoxide resins
HSN 3915 90 49 (Of epoxide resins) 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 Extended Producer Responsibility framework under the Plastic Waste Management (Amendment) Rules, 2022. The Ministry of Environment, Forest and Climate Change (MoEFCC) and CPCB co-regulate plastic waste imports; the tariff line is Restricted under the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT). Mandatory IUPAC name and CAS number qualifiers for Chapter 39 imports apply at the bill-of-entry stage per Central Board of Indirect Taxes and Customs (CBIC) Circular 15/2023-Cus.
- CPCB portal registration from CPCB
- Hazardous waste import compliance from MoEFCC
- Chapter 39 IUPAC/CAS 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 in the applicable capacity — Producer, Importer, Brand Owner, or Plastic Waste Processor — before filing the bill of entry. Compliance with Extended Producer Responsibility obligations under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 is a pre-import requirement.GSR 133(E) dated 16-02-2022, Ministry of Environment, Forest and Climate Change · Plastic Waste Management (Amendment) Rules, 2022; Plastic Waste Management (Second Amendment) Rules, 2023, GSR 807(E) dated 30-10-2023
- 2Confirm compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and Para 8(b) of the General Notes on Import Policy in ITC (HS) before the consignment is shipped. Non-compliance with either provision renders the import unauthorised under the Restricted-import classification.Hazardous Waste (Management and Transboundary Movement) Rules, 2016, Rules 12 and 13 · ITC (HS) General Note Para 8(b)
- 3Declare the IUPAC name and CAS number of all constituent chemicals as mandatory qualifiers at the time of filing the import declaration under Chapter 39. Additionally, verify whether DGFT Notification 7/2025-26 dated 17-05-2025 imposes port restrictions under Para 19 of the General Notes for consignments originating from Bangladesh.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 frequent compliance failure on this tariff line is registering on the CPCB portal but omitting the specific importer capacity category, or failing to update EPR obligations following the Plastic Waste Management (Second Amendment) Rules, 2023. A portal registration under the wrong capacity (e.g., Brand Owner instead of Importer) does not satisfy the compliance condition and can result in consignment detention; the GSR 807(E) amendments dated 30 October 2023 introduced revised EPR targets that supersede the original 2022 framework and must be independently verified.