Cellulose plastic waste such as cellulose acetatc film scrap non-plasticised

Cellulose plastic waste and scrap, non-plasticised

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3915 90 74 (cellulose plastic waste such as cellulose acetate film scrap, non-plasticised) 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), with additional IUPAC name and CAS number declaration requirements imposed by the Central Board of Indirect Taxes and Customs (CBIC) for Chapter 39 imports.

What this is

HSN code

3915 90 74

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Hazardous Waste (Management and Transboundary Movement) Rules, 2016; Plastic Waste Management (Amendment) Rules, 2022

Customs documentation

CPCB portal registration from CPCB
ITC (HS) restricted-import declaration from DGFT
IUPAC and CAS declaration 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 of plastic waste 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 regarding import policy of the ITC (HS) is mandatory; failure to register constitutes a Restricted-import violation.
Rules 12 and 13, Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · Para 8(b), ITC (HS) General Notes · GSR 133(E) dated 16-02-2022
2
Comply with the Extended Producer Responsibility obligations under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022, and the subsequent amendments under GSR 807(E) dated 30-10-2023. Producers, importers, brand owners, and plastic waste processors must ensure their CPCB portal registration reflects the correct entity category before the consignment arrives.
GSR 133(E) dated 16-02-2022 · GSR 807(E) dated 30-10-2023 · Plastic Waste Management (Second Amendment) Rules, 2023
3
Declare the IUPAC name and CAS number of all constituent chemicals at the time of filing the import declaration, as mandatory qualifiers for all Chapter 39 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 ITC (HS) General Notes apply to the specific country of origin.
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 common error on this tariff line is completing CPCB portal registration but failing to update the entity category accurately — an importer also acting as a recycler must register under both the importer and plastic waste processor categories. A mismatch between the declared entity category on the CPCB portal and the actual import activity triggers non-compliance under the Extended Producer Responsibility framework, exposing the consignment to detention and ground rent pending rectification, which the rectifiable-labelling provisions of the CBIC framework do not cure.

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Frequently asked

Does HSN 3915 90 74 require BIS certification?

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

Are the IUPAC name and CAS number declarations mandatory for all Chapter 39 imports at the bill-of-entry stage?

Yes. Per CBIC Circulars 15/2023-Cus and 18/2023-Cus, these additional qualifiers are mandatory for all bills of entry under Chapters 28, 29, 32, 38 and 39 filed on or after 01-10-2023, and must be declared at the time of filing the import declaration itself.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to this HSN?

It applies where the specific conditions of Para 19 of the ITC (HS) General Notes are met; exemptions are set out in Paras 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025, and the importer must verify applicability before routing the consignment.

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