Insulated ware
Insulated ware, plastic boxes, cases and crates
HSN 3923 10 30 (Insulated ware) 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 (G.S.R. 133(E) dated 16-02-2022), administered by the Ministry of Environment, Forest and Climate Change (MoEFCC). Mandatory IUPAC name and CAS number declarations for Chapter 39 imports under CBIC Circular 15/2023-Cus and 18/2023-Cus, and Directorate General of Foreign Trade (DGFT) port-restriction conditions under DGFT Notification 7/2025-26, apply as additional clearance requirements.
- EPR registration certificate from CPCB
- IUPAC and CAS declaration from CBIC
- ITC (HS) 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 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. Registration must be current before the bill of entry is filed; unregistered importers of plastic packaging are liable to enforcement action under the Environment (Protection) Act, 1986.G.S.R. 133(E) dated 16-02-2022 · Plastic Waste Management (Amendment) Rules, 2022, Rule 9(1), Schedule II
- 2Declare the IUPAC name and CAS number of every constituent chemical in the bill of entry at the time of filing, as mandatory Chapter 39 qualifiers. These fields are mandatory for all bills of entry filed on or after 01-10-2023 and must be uploaded in the manner specified in Annex-1 to CBIC Circular 15/2023-Cus.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions on imports from Bangladesh under Para 19 of the General Notes to ITC (HS) 2022. Confirm whether the consignment falls within the exempted goods listed in Paras 2 and 3 before selecting the port of import.DGFT Notification 7/2025-26 dated 17-05-2025 · ITC (HS) 2022, General Notes, Para 19
The most frequently missed obligation on this tariff line is EPR registration: importers routinely treat plastic-packaging compliance as a post-importation matter, but CPCB registration must precede the bill of entry. Separately, the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) introduced further obligations — confirming compliance with the amended Rules is a distinct requirement from the original 2022 EPR registration and must be addressed independently.