Of regenerated cellulose

Waste, parings and scrap of regenerated cellulose plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3915 90 71 (Of regenerated cellulose) 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. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), and importers must additionally satisfy Chapter 39 IUPAC/CAS qualifier declarations mandated by the Central Board of Indirect Taxes and Customs (CBIC).

What this is

HSN code

3915 90 71

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

EPR registration from CPCB
ITC (HS) policy compliance from DGFT
Chapter 39 qualifiers 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 under the Extended Producer Responsibility (EPR) framework before filing the bill of entry. The registration obligation applies to producers, importers, brand owners, and plastic waste processors under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022.
GSR 133(E) dated 16-02-2022 · Plastic Waste Management (Amendment) Rules, 2022 · Plastic Waste Management (Second Amendment) Rules, 2023, GSR 807(E) dated 30-10-2023
2
Ensure the import complies with Para 8(b) of the General Notes regarding Import Policy of the ITC (HS) and with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. The consignment is Restricted under the ITC (HS); clearance requires confirmed compliance with both the waste-management rules and the DGFT policy condition.
Para 8(b) of ITC (HS) General Notes · Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016
3
Declare the IUPAC name and CAS number of constituent chemicals at the time of filing the import declaration, as mandatory Chapter 39 qualifiers for all bills of entry filed on or after 01-10-2023. Additionally, assess applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions on imports from Bangladesh under Para 19 of the ITC (HS) General Notes.
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

A word of counsel

The most frequent oversight on this tariff line is completing CPCB EPR registration but failing to verify compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (GSR 807(E) dated 30-10-2023), which introduced updated obligations after the original 2022 framework. An importer whose CPCB registration pre-dates the 2023 amendments must confirm that its portal registration reflects current-year EPR targets; non-compliance discovered at the bill-of-entry stage results in consignment detention and potential referral to the Ministry of Environment, Forest and Climate Change.

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Frequently asked

Does HSN 3915 90 71 require BIS certification?

No, plastic waste and scrap of regenerated cellulose falls outside the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022 and the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, with a Restricted-import overlay administered by DGFT.

Are the IUPAC name and CAS number declarations at the bill of entry mandatory for this HSN?

Yes. CBIC Circulars 15/2023-Cus and 18/2023-Cus require mandatory declaration of IUPAC names and CAS numbers for all Chapter 39 imports in bills of entry filed on or after 01-10-2023; omission triggers a deficiency flag and delays out-of-charge.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to this tariff line?

Potentially yes, if the goods originate from Bangladesh; Para 19 of the ITC (HS) 2022 General Notes introduced port restrictions on certain goods from Bangladesh, and importers should verify against the exemption lists in Paras 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025.

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