Cellulose adhesive tape
Cellulose adhesive tape, self-adhesive plastic tape
HSN 3919 90 20 (Cellulose adhesive tape) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance obligations under Rule 6 and Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. The Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) apply additional policy overlays, including mandatory IUPAC name and CAS number declaration for Chapter 39 imports and a Bangladesh-origin port restriction under DGFT Notification 7/2025-26.
- EPR registration certificate from CPCB
- IUPAC and CAS declaration from CBIC
- Import policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register as an importer on the CPCB centralised EPR portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before the first bill of entry is filed. Rule 7.3 further prescribes Extended Producer Responsibility obligations for importers of plastic packaging, which apply to cellulose adhesive tape supplied in plastic packaging.Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
- 2Declare the IUPAC name and CAS number of each constituent chemical of the imported cellulose adhesive tape in the bill of entry at the time of filing. These additional qualifiers are mandatory for all Chapter 39 imports 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
- 3Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025, which introduced Para 19 to the General Notes of ITC (HS) 2022 imposing port restrictions on certain goods from Bangladesh. Confirm whether cellulose adhesive tape falls within the exempted categories under Para 2 and Para 3 of that Notification before routing the shipment.DGFT Notification 7/2025-26 dated 17-05-2025 · General Note Para 19, ITC (HS) 2022
The most common error on this tariff line is treating EPR registration as a post-import administrative step rather than a pre-import prerequisite. Rule 6 requires registration before import commences; a bill of entry filed by an unregistered importer is liable to detention pending regularisation, and the CPCB portal registration is not a document that can be retrospectively uploaded in e-Sanchit to cure the defect. Additionally, compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) must be verified, as subsequent amendments may alter EPR target obligations.