Spools, cops, bobbins and similar supports

Plastic spools, cops, bobbins and similar supports

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3923 40 00 (Spools, cops, bobbins and similar supports) 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). The Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) apply additional overlays: IUPAC name and CAS number declaration is mandatory at the bill-of-entry stage for Chapter 39 imports from 1 October 2023.

What this is

HSN code

3923 40 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration under Rule 9(1) of Schedule II

Customs documentation

EPR registration certificate from CPCB
IUPAC name and CAS number declaration to 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
Register as an importer on the CPCB centralised EPR portal before filing the bill of entry. Registration must cover the importer category under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 (GSR 133(E) dated 16-02-2022); trading without a valid EPR registration attracts enforcement under the Environment (Protection) Act, 1986.
Plastic Waste Management (Amendment) Rules, 2022 · GSR 133(E) dated 16-02-2022 · Plastic Waste Management (Second Amendment) Rules, 2023 · 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. This declaration is mandatory for all bills of entry filed on or after 1 October 2023 per the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, and applies in addition to existing import declarations.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding General Note Para 19 of the ITC (HS) 2022, which imposes port restrictions on certain goods imported from Bangladesh. Confirm whether the consignment qualifies for the exemptions listed in Paras 2 and 3 of that notification before nominating the port of import.
DGFT Notification 7/2025-26 dated 17-05-2025 · General Note Para 19 of ITC (HS) 2022

A word of counsel

The most common error on this tariff line is filing the bill of entry before the CPCB EPR portal registration is in place, on the assumption that a plastic-packaging support is a minor ancillary product outside the EPR framework. Spools, bobbins, and similar supports used in plastic packaging fall within the plastic waste management regime, and an importer without a live EPR registration faces consignment detention and potential monetary penalty under the Environment (Protection) Act, 1986. The 2023 second-amendment Rules (GSR 807(E)) tightened the compliance obligations — verify your registration reflects the current rule-set, not the pre-October 2023 regime.

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Frequently asked

Does HSN 3923 40 00 require BIS certification?

No. No BIS Quality Control Order covers plastic spools, cops, bobbins and similar supports. Import is governed by the Central Pollution Control Board's Extended Producer Responsibility registration framework under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022, with CBIC chemical-declaration and DGFT policy overlays.

Are both CBIC Circulars 15/2023-CUS and 18/2023-CUS relevant at the bill of entry for Chapter 39 goods?

Yes. CBIC Circular 15/2023-CUS dated 07-06-2023 introduced the IUPAC name and CAS number declaration requirement for Chapters 28, 29, 32, 38 and 39, and Circular 18/2023-CUS dated 30-06-2023 modified its implementation; both must be read together for Chapter 39 bills of entry filed on or after 1 October 2023.

Does the Bangladesh port-restriction under DGFT Notification 7/2025-26 automatically apply to this tariff line?

Applicability depends on the origin of the consignment and whether the goods fall within the exemption categories listed in Paras 2 and 3 of General Note Para 19 introduced by DGFT Notification 7/2025-26 dated 17-05-2025; importers sourcing from Bangladesh must verify exemption status before nominating a port.

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