Others

Plastic waste, parings and scrap of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3915 90 79 (plastic waste, parings and scrap of other plastics) is subject to Central Pollution Control Board (CPCB) registration and compliance under the Plastic Waste Management (Amendment) Rules, 2022, and Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. The tariff line is Restricted under the ITC (HS) import policy per DGFT Notification 08/2023 dated 29-05-2023, and importers must satisfy General Note 8(b) conditions on waste imports. CBIC mandatory chemical-qualifier declarations under Chapters 28, 29, 32, 38 and 39 apply from the bill-of-entry stage.

What this is

HSN code

3915 90 79

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

Registration certificate from CPCB
Import permit 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 of plastic waste. Entities in the categories of producer, importer, brand owner, and plastic waste processor (recycling, waste-to-energy, waste-to-oil, industrial composting) must register under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 before the first import.
GSR 133(E) dated 16-02-2022, Ministry of Environment, Forest and Climate Change · Plastic Waste Management (Second Amendment) Rules, 2023, GSR 807(E) dated 30-10-2023
2
Confirm the consignment satisfies the Restricted-import policy under ITC (HS) Schedule I, General Note 8(b), and Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 covering transboundary movement conditions. Non-compliance with General Note 8(b) at the bill-of-entry stage triggers confiscation and monetary penalty.
DGFT Notification 08/2023 dated 29-05-2023 · General Note 8(b) of ITC (HS) Import Policy · Rules 12 and 13, Hazardous Waste (Management and Transboundary Movement) Rules, 2016
3
Declare the IUPAC name and CAS number of all constituent chemicals for all bills of entry filed on or after 01-10-2023 under Chapter 39, as mandatory additional qualifiers at the time of filing the import declaration. Verify port-restriction applicability under DGFT Notification 7/2025-26 dated 17-05-2025 if the consignment originates from Bangladesh.
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 filing the bill of entry without prior CPCB portal registration — customs clearance does not substitute for the Extended Producer Responsibility registration obligation, and a consignment cleared without it remains in breach of the Plastic Waste Management Rules, attracting enforcement by CPCB independent of customs out-of-charge. Importers should also note that the Plastic Waste Management (Second Amendment) Rules, 2023 (GSR 807(E) dated 30-10-2023) introduced amendments that may alter category-specific obligations; verify current applicability before each shipment.

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Frequently asked

Does HSN 3915 90 79 require BIS certification?

No, plastic waste and scrap of other plastics 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, with the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade applying concurrently.

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

Yes. Per CBIC Circular 15/2023-Cus dated 07-06-2023 and Circular 18/2023-Cus dated 30-06-2023, the IUPAC name and CAS number of constituent chemicals are mandatory qualifiers for all bills of entry under Chapter 39 filed on or after 01-10-2023 and must be declared at the time of filing.

Do port restrictions apply to imports of plastic waste from Bangladesh?

Potentially yes. DGFT Notification 7/2025-26 dated 17-05-2025 introduced General Note Para 19 regulating imports of certain goods from Bangladesh with port restrictions; importers must verify whether this tariff line falls within the applicable goods list and, if not, confirm eligibility under the exemptions in Paras 2 and 3.

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