Other

Plastic boxes, cases, crates and similar packaging articles

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3923 10 90 (plastic boxes, cases, crates and similar articles) is subject to Extended Producer Responsibility (EPR) registration with the Central Pollution Control Board (CPCB) 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 for Chapter 39 imports apply at the bill-of-entry stage under CBIC Circular 15/2023-Cus, and Directorate General of Foreign Trade (DGFT) port-restriction policy under DGFT Notification 7/2025-26 may apply where Bangladesh-origin goods are involved.

What this is

HSN code

3923 10 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (EPR regime)

Customs documentation

EPR registration certificate from CPCB
Chapter 39 qualifiers from CBIC
Import policy declaration 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
Register as an importer on the centralised EPR portal developed by the Central Pollution Control Board under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. The registration must be current before the first bill of entry is filed; absence of a valid EPR registration constitutes a breach of GSR 133(E) dated 16-02-2022 and GSR 807(E) dated 30-10-2023.
Plastic Waste Management (Amendment) Rules, 2022 · GSR 133(E) dated 16-02-2022 · GSR 807(E) dated 30-10-2023
2
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry for all Chapter 39 imports filed on or after 01-10-2023. These qualifiers are mandatory fields in addition to existing import declarations and must be submitted at the time of filing, not retrospectively.
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
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding Para 19 of the General Notes to the ITC (HS) 2022. Check whether the goods fall within exempted categories under Paras 2 and 3 of that notification; non-exempted Bangladesh-origin consignments are subject to the notified port restrictions.
DGFT Notification 7/2025-26 dated 17-05-2025 · ITC (HS) 2022 General Notes, Para 19

A word of counsel

The most common error on this tariff line is conflating EPR registration with one-time compliance: the CPCB EPR portal requires annual targets and returns, and an importer whose registration has lapsed or whose EPR targets are unfulfilled is treated as non-compliant at every subsequent bill of entry. Additionally, the Plastic Waste Management (Second Amendment) Rules, 2023 (GSR 807(E) dated 30-10-2023) introduced amendments that may alter category classification and recycled-content obligations; importers who obtained EPR registration pre-October 2023 must confirm their registration reflects the updated rules.

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Frequently asked

Does HSN 3923 10 90 require BIS certification?

No, plastic packaging articles under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board's EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with mandatory Chapter 39 chemical qualifiers administered by CBIC.

Are the IUPAC name and CAS number declarations required for all importers of this HSN, and from which date?

Yes — these declarations are mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023, per CBIC Circulars 15/2023-Cus and 18/2023-Cus; they apply in addition to existing import declarations and cannot be submitted after filing.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply automatically to all plastic packaging imports from Bangladesh?

Not automatically — Paras 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025 specify exempted goods and categories; importers must verify whether their specific sub-category qualifies for exemption before routing the consignment to a non-notified port.

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