Other

Plastic waste, parings and scrap of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3915 90 90 (plastic waste and scrap of other plastics) is subject to Central Pollution Control Board (CPCB) registration and compliance under the Plastic Waste Management (Amendment) Rules, 2022, with concurrent Ministry of Environment, Forest and Climate Change (MoEFCC) oversight under the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. 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 mandatory IUPAC name and CAS number declarations under the Central Board of Indirect Taxes and Customs (CBIC) Chapter 39 qualifier regime.

What this is

HSN code

3915 90 90

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 Licence 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 (I) under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Extended Producer Responsibility registration is mandatory for importers of plastic packaging waste, and the consignment cannot be cleared without a valid portal registration.
GSR 133(E) dated 16-02-2022 · Plastic Waste Management (Amendment) Rules, 2022 · Plastic Waste Management (Second Amendment) Rules, 2023, GSR 807(E) dated 30-10-2023
2
Ensure compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and with Para 8(b) of the General Notes regarding import policy in the ITC (HS) 2022. The ITC (HS) Restricted status means import is not permitted as Free; a DGFT Import Licence is required prior to shipment.
Hazardous Waste (Management and Transboundary Movement) Rules, 2016 — Rules 12 and 13 · ITC (HS) General Note Para 8(b)
3
At the time of filing the bill of entry, declare the IUPAC name and CAS number of each constituent chemical under the mandatory Chapter 39 additional qualifiers regime. These declarations are required for all bills of entry filed on or after 01 October 2023, in addition to standard declarations, per CBIC Circular 15/2023-Cus and 18/2023-Cus.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023 · Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018

A word of counsel

The most common error on this tariff line is filing the bill of entry with a DGFT Import Licence in hand while overlooking the CPCB portal registration as an importer — the two clearances are independent, and customs officers verify both. A consignment arriving with a current DGFT licence but without a valid CPCB EPR registration is detained pending MoEFCC-framework compliance, attracting demurrage and ground rent. Additionally, where the origin is Bangladesh, DGFT Notification 7/2025-26 dated 17-05-2025 introduces port restrictions under Para 19 of the General Notes; verify applicability before placing the purchase order.

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Frequently asked

Does HSN 3915 90 90 require BIS certification?

No, plastic waste and scrap of other plastics are not within the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022 and by MoEFCC under the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, with the ITC (HS) Restricted-import overlay administered by DGFT.

Which entities are required to register on the CPCB centralised portal for this tariff line?

Producers, importers, brand owners, and plastic waste processors engaged in recycling, waste-to-energy, waste-to-oil, or industrial composting must register on the CPCB portal, per GSR 133(E) dated 16-02-2022 and the Plastic Waste Management (Second Amendment) Rules, 2023.

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

Potentially yes. DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the ITC (HS) 2022 General Notes, imposing port restrictions on certain imports from Bangladesh; importers should verify whether this consignment falls within the exemptions listed in Paras 2 and 3 before shipment.

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