Of phenoplast
Phenoplast plastic waste, parings and scrap
HSN 3915 90 61 (Of phenoplast) is subject to Central Pollution Control Board (CPCB) registration and compliance under the Plastic Waste Management (Amendment) Rules, 2022 and the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, administered in coordination 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 CBIC mandatory chemical-constituent qualifiers under Chapters 28, 29, 32, 38 and 39 apply from 1 October 2023.
- CPCB portal registration from CPCB
- ITC (HS) policy compliance from DGFT
- IUPAC and CAS number 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 portal as importer (I) before filing any bill of entry. The import is also subject to Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and to Para 8(b) of the General Notes regarding import policy of the ITC (HS).GSR 133(E) dated 16-02-2022 · Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 · Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016
- 2Declare the IUPAC name and CAS number of all constituent chemicals in the mandatory additional qualifiers field of the bill of entry. These declarations are mandatory for all bills of entry filed on or after 1 October 2023 under Chapters 28, 29, 32, 38 and 39 of the Customs Tariff Act, 1975.CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
- 3Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 and, where the consignment originates from Bangladesh, verify applicability of Para 19 of the General Notes under the ITC (HS) 2022 including any port restrictions, exemptions under Paras 2 and 3 notwithstanding.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 completing CPCB portal registration as a producer or brand owner rather than specifically as an importer (I), which creates a category mismatch on the portal and results in bill-of-entry detention at the CPCB verification stage. Extended Producer Responsibility obligations under Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 attach to the importer category independently, and failing to register in the correct category before filing the first bill of entry exposes the consignment to ground rent and demurrage pending rectification.