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HomeHSNChapter 39HSN 3923 10 20

Watch-box, jewellery box and similar containers of plastics

Watch-box, jewellery box and similar plastic containers

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3923 10 20 (Watch-box, jewellery box and similar containers of plastics) 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 (GSR 133(E) dated 16-02-2022). Mandatory IUPAC name and CAS number qualifiers under CBIC Circular 15/2023-CUS and 18/2023-CUS apply at the bill of entry stage for all Chapter 39 imports.

What this is
HSN code
3923 10 20
Chapter
39 · Plastics and articles thereof
Primary regulator
CPCB · Plastic Waste Management (Amendment) Rules, 2022 (GSR 133(E) dated 16-02-2022)
Customs documentation
  • EPR registration certificate from CPCB
  • IUPAC and CAS number declaration from CBIC
  • ITC (HS) policy compliance from DGFT
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. 1
    Register as an importer on the CPCB centralised portal under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 before the first consignment arrives. The EPR registration must cover the importer category and the plastic packaging type; importing without registration is a violation of the Environment (Protection) Act, 1986 and may attract detention of the consignment.
    GSR 133(E) dated 16-02-2022 · Plastic Waste Management (Amendment) Rules, 2022, Rule 9(1), Schedule II; GSR 807(E) dated 30-10-2023 (Second Amendment Rules, 2023)
  2. 2
    At the time of filing the bill of entry, declare the IUPAC name and CAS number of each constituent chemical in the mandatory additional qualifier fields for Chapter 39 imports. These fields are mandatory for all bills of entry filed on or after 01 October 2023 and are in addition to existing import declarations.
    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
  3. 3
    If 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 ITC (HS) 2022. Check whether the goods fall within the exempted categories listed in Para 2 and Para 3 before nominating the port of import.
    DGFT Notification 7/2025-26 dated 17-05-2025 · ITC (HS) 2022 General Notes, Para 19
A word of counsel

The most frequent compliance gap on this tariff line is overlooking EPR registration as a pre-import requirement: importers who obtain the CPCB registration only after the first consignment has arrived face consignment detention and ground rent while the portal registration is completed. EPR registration on the CPCB centralised portal is entity-level, not shipment-level, and must be in place before the importer code is linked to any bill of entry for plastic packaging goods under Chapter 39.

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Frequently asked
Does HSN 3923 10 20 require BIS certification?
No, this tariff line is not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with mandatory IUPAC and CAS number qualifiers administered by CBIC at the bill of entry stage.
Which entities must register on the CPCB centralised EPR portal for this HSN?
Producers, importers, brand owners, and plastic waste processors engaged in recycling, waste to energy, waste to oil, or industrial composting must all register under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 as amended by GSR 807(E) dated 30-10-2023.
Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to watch-boxes and jewellery boxes?
The restrictions apply unless the goods fall within the exempted categories specified in Para 2 and Para 3 of DGFT Notification 7/2025-26 dated 17-05-2025; importers sourcing from Bangladesh must verify the exemption status against Para 19 of the ITC (HS) 2022 General Notes before nominating the port.
Last verified against gazette notifications: 2026-05-16. Source: CPCB / MEFCC / DGFT / CBIC / Indian Customs CUSDATA.
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