Cellulose plastic waste such as cellulose acetatc film scrap plasticised

Cellulose plastic waste, scrap and parings (cellulose acetate film)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3915 90 75 (cellulose plastic waste such as cellulose acetate 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 administered by the Directorate General of Foreign Trade (DGFT), and importers must additionally comply with the Plastic Waste Management (Amendment) Rules, 2022 including Extended Producer Responsibility registration on the CPCB centralised portal.

What this is

HSN code

3915 90 75

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 compliance from DGFT
IUPAC name and CAS number 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 (I) under the Extended Producer Responsibility framework 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 for all plastic waste imports under this tariff line.
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
Declare the IUPAC name and CAS number of all constituent chemicals in the bill of entry as mandatory additional qualifiers for Chapter 39 imports. These qualifiers are required for all bills of entry filed on or after 01-10-2023 under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (GSR 807(E) dated 30-10-2023) and, where goods are imported from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under Para 19 of the General Notes of ITC (HS) 2022 — check exempted-goods carve-outs under Paras 2 and 3 of that notification.
GSR 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is treating CPCB portal registration as a one-time pre-shipment formality rather than an ongoing compliance anchor: the Extended Producer Responsibility obligations under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 continue post-import, and a lapse in registration status at the time of filing a subsequent bill of entry triggers detention and referral to the environmental regulator. Importers sourcing from Bangladesh must separately audit the DGFT Notification 7/2025-26 port-restriction list before booking freight, as consignments arriving at a non-notified port face re-export or confiscation.

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Frequently asked

Does HSN 3915 90 75 require BIS certification?

No. No BIS Quality Control Order covers plastic waste or scrap under this tariff line. 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 the ITC (HS) Restricted-import policy overlay administered by DGFT.

Which entities must register on the CPCB centralised portal for this import?

Producers, importers, brand owners, and plastic waste processors engaged in recycling, waste-to-energy, waste-to-oil, or industrial composting must all register, per GSR 133(E) dated 16-02-2022 under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022.

Do the CBIC chemical-qualifier requirements apply to cellulose plastic waste imports?

Yes. The mandatory declaration of IUPAC name and CAS number of constituent chemicals applies to all Chapter 39 imports for bills of entry filed on or after 01-10-2023, per CBIC Circular 15/2023-Cus and Circular 18/2023-Cus.

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