Cellulose plastic waste such as cellulose nitrate film scrap plasticised
Cellulose plastic waste, cellulose nitrate film scrap
HSN 3915 90 73 (Cellulose plastic waste such as cellulose nitrate film scrap 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, administered jointly with the Ministry of Environment, Forest and Climate Change (MoEFCC). The tariff line is Restricted under the ITC (HS) import policy, and importers must additionally register on the CPCB centralised portal under the Extended Producer Responsibility framework for plastic packaging. CBIC mandatory chemical-qualifier declarations under Chapters 28, 29, 32, 38 and 39 apply at the bill-of-entry stage.
- Registration certificate from CPCB
- EPR portal registration 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.
- 1Obtain CPCB registration and confirm compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, which govern the import of hazardous waste including cellulose plastic scrap. The consignment must also satisfy Para 8(b) of the General Notes on import policy under the ITC (HS) before a bill of entry can be filed.Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · Para 8(b), General Notes, ITC (HS) Import Policy
- 2Register as an importer (I) on the CPCB centralised portal under the Extended Producer Responsibility framework for plastic packaging, as mandated under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023.GSR 133(E) dated 16-02-2022 · GSR 807(E) dated 30-10-2023
- 3At the time of filing the import declaration, declare the IUPAC name and CAS number of constituent chemicals as mandatory qualifiers for imports under Chapter 39. These fields are mandatory for all bills of entry filed on or after 01-10-2023. Additionally, verify whether DGFT Notification 7/2025-26 dated 17-05-2025 port restrictions under Para 19 of the General Notes apply to the specific origin of the consignment.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023 · DGFT Notification 7/25-26 dated 17-05-2025
The most common error on this tariff line is treating CPCB portal registration as a post-import administrative formality rather than a pre-shipment prerequisite. An importer who has not registered under the EPR framework before the bill of entry is filed has no valid legal basis to import restricted plastic waste, and the consignment is liable to detention and re-export. The Plastic Waste Management (Second Amendment) Rules, 2023 introduced additional compliance obligations that supersede earlier EPR registrations — verify currency of registration against GSR 807(E) before each import cycle.