Of polyurethanes
Waste, parings and scrap of polyurethane plastics
HSN 3915 90 63 (Of polyurethanes) is subject to Central Pollution Control Board (CPCB) registration and compliance under the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and the Plastic Waste Management (Amendment) Rules, 2022. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), and Extended Producer Responsibility registration on the CPCB centralised portal is mandatory for producers, importers, brand owners, and plastic waste processors.
- EPR registration from CPCB
- Hazardous waste compliance from CPCB
- IUPAC and CAS 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 EPR portal in the applicable category — producer, importer, brand owner, or plastic waste processor (recycling, waste-to-energy, waste-to-oil, or industrial composting) — before filing the bill of entry. Registration is mandatory under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022.GSR 133(E) dated 16-02-2022, Ministry of Environment, Forest and Climate Change · Plastic Waste Management (Amendment) Rules, 2022, Rule 9(1), Schedule II
- 2Ensure the import satisfies the conditions in Para 8(b) of the General Notes regarding import policy of ITC (HS) and Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, governing transboundary movement of plastic waste. Confirm compliance with amendments under the Plastic Waste Management (Second Amendment) Rules, 2023.Hazardous Waste (Management and Transboundary Movement) Rules, 2016, Rules 12 and 13 · GSR 807(E) dated 30-10-2023
- 3Declare the IUPAC name and CAS number of constituent chemicals in the bill of entry as mandatory qualifiers under Chapters 28, 29, 32, 38 and 39 of the Customs Tariff Act, 1975, for all bills of entry filed on or after 01-10-2023. Verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding Para 19 port restrictions on imports 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 common error on this tariff line is completing hazardous-waste transboundary movement compliance under the 2016 Rules while omitting CPCB EPR portal registration, which is a separate and independent obligation under the Plastic Waste Management (Amendment) Rules, 2022. A consignment that satisfies Rules 12 and 13 but lacks EPR registration remains non-compliant at the bill-of-entry stage, exposing the importer to detention and monetary penalty under the Environment (Protection) Act, 1986.