Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles

Plastic containers for audio, video cassettes and similar articles

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3923 10 10 (Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. Ministry of Environment, Forest and Climate Change (MoEFCC) compliance under GSR 807(E) dated 30-10-2023 applies concurrently, and importers must declare IUPAC names and CAS numbers for Chapter 39 chemicals under CBIC Circular 15/2023-CUS.

What this is

HSN code

3923 10 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (EPR registration, GSR 133(E))

Customs documentation

EPR registration from CPCB
IUPAC/CAS declaration from CBIC
PWM Rules compliance from MoEFCC

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 as an importer on the CPCB centralised EPR portal before filing the bill of entry. Registration is mandatory under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022, and must cover the importer category; non-registration attracts enforcement under the Environment (Protection) Act, 1986.
GSR 133(E) dated 16-02-2022 · Plastic Waste Management (Amendment) Rules, 2022, Rule 9(1), Schedule II
2
Declare the IUPAC name and CAS number for each constituent chemical in the bill of entry at the time of filing. This mandatory qualifier applies to 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
3
Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023, and, where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions introduced under Para 19 of the General Notes of the ITC (HS) 2022; exemptions are defined in 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 completing the customs declaration without having first activated the CPCB EPR portal registration — which is a pre-import obligation, not a post-clearance filing. A bill of entry filed by an unregistered importer is treated as a Plastic Waste Management Rules violation from the moment of import, not from the date of discovery, and CPCB enforcement can follow independently of customs out-of-charge. The Bangladesh port-restriction overlay under DGFT Notification 7/2025-26 is often overlooked for consignments transiting through Bangladeshi supply chains.

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Frequently asked

Does HSN 3923 10 10 require BIS certification?

No. No BIS Quality Control Order covers plastic containers for audio or video cassettes or similar articles. Import is governed by Central Pollution Control Board EPR registration under the Plastic Waste Management (Amendment) Rules, 2022, with CBIC chemical-qualifier declarations and MoEFCC Rules compliance as concurrent obligations.

Are the IUPAC name and CAS number declarations required for every bill of entry under Chapter 39?

Yes. Per CBIC Circulars 15/2023-CUS and 18/2023-CUS, the IUPAC name and CAS number of constituent chemicals are mandatory qualifiers for all Chapter 39 import declarations filed on or after 01-10-2023, in addition to all existing declarations.

Which entities must register on the CPCB EPR portal, and does the obligation apply to a company that only imports and does not manufacture?

Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 expressly lists importers as a mandatory registration category, alongside producers and brand owners; a company that only imports plastic packaging articles is required to register before commencing imports.

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