Of polymers of styrene
Plastic plates, sheets, film, foil of polystyrene
HSN 3921 11 00 (Of polymers of styrene) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration obligations under Rule 6 and Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022). The Ministry of Environment, Forest and Climate Change (MoEFCC) prohibition on specified single-use plastic commodities, including polystyrene items, under Rule 4(2) of the same Rules applies with effect from 01-07-2022. DGFT policy controls and mandatory IUPAC/CAS chemical qualifiers under CBIC Circular 15/2023-Cus apply as additional clearance requirements at the bill-of-entry stage.
- EPR registration certificate from CPCB
- SUP prohibition compliance declaration to CBIC
- IUPAC/CAS qualifiers declaration from CBIC
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 portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Importers of plastic packaging products, plastic sheets, or carry bags must also fulfil Extended Producer Responsibility obligations prescribed under Rule 7.3 of the same Rules.Rule 6 and Rule 7.3, Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022) · CBIC Instruction 09/2022-Customs dated 22-06-2022
- 2Verify that the consignment does not comprise any single-use plastic commodity prohibited under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — specifically polystyrene (thermocol) items for decoration, plates, cups, glasses, cutlery, straws, trays, and wrapping films prohibited with effect from 01-07-2022. Carry bags of virgin or recycled plastic must be no less than 120 microns in thickness from 31-12-2022 per Rule 4(1)(c).Rule 4(1)(c) and Rule 4(2), Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022) · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
- 3Declare the IUPAC name and CAS number of constituent chemicals in the bill of entry as mandatory additional qualifiers for Chapter 39 imports. These fields are mandatory 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
The most common error on this tariff line is registering on the CPCB EPR portal but failing to assess whether the specific polystyrene product configuration falls within the Rule 4(2) prohibited single-use plastics list. A consignment of polystyrene sheets destined for downstream fabrication into prohibited end-use items (plates, trays, cutlery) is itself subject to seizure at the port of import; the prohibition attaches to the commodity category, not to the declared end-use at time of import. Ensure the Second Amendment Rules (G.S.R. 807(E) dated 30-10-2023) are also reviewed for any further scope changes before filing.