Cellulose plastic waste such as cellulose nitrate film scrap non-plasticised
Cellulose plastic waste, non-plasticised cellulose nitrate film scrap
HSN 3915 90 72 (Cellulose plastic waste such as cellulose nitrate film scrap, non-plasticised) 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 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 importers.
- 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 as an importer on the CPCB centralised EPR portal under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and Para 8(b) of the General Notes to the ITC (HS) Import Policy is mandatory for every consignment.Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · GSR 133(E) dated 16-02-2022 · Para 8(b) of General Notes, ITC (HS)
- 2Declare the IUPAC name and CAS number of each constituent chemical at the time of filing the bill of entry — these are mandatory qualifiers for all Chapter 39 imports filed on or after 01-10-2023. Ensure the declarations are entered in the format prescribed in Annex-1 to the relevant CBIC circulars.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Confirm compliance with amendments introduced by the Plastic Waste Management (Second Amendment) Rules, 2023 (GSR 807(E) dated 30-10-2023), and, where the consignment originates from or transits Bangladesh, assess applicability of the port restrictions and exemptions introduced under Para 19 of the General Notes by DGFT Notification 7/2025-26 dated 17-05-2025.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 treating CPCB EPR portal registration as a one-time formality rather than a pre-import prerequisite: a bill of entry filed before registration is complete cannot clear out-of-charge, and the consignment attracts detention and demurrage at the port. Note also that the Plastic Waste Management (Second Amendment) Rules, 2023 amended obligations under the 2022 Rules — importers who registered under the earlier framework must verify that their registration scope and annual reporting obligations reflect the updated Rules, failing which customs clearance may be withheld on re-import cycles.