Caps and closures for bottles
Plastic caps and closures for bottles
HSN 3923 50 10 (Caps and closures for bottles) 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 declaration for Chapter 39 imports under CBIC Circular 15/2023-CUS and 18/2023-CUS applies as a customs overlay, alongside Directorate General of Foreign Trade (DGFT) ITC (HS) policy conditions including port restrictions under DGFT Notification 7/2025-26.
- EPR registration certificate from CPCB
- IUPAC and CAS declaration to 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 before the first consignment arrives. EPR registration is mandatory under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022, and the registration certificate must be current at every bill of entry.G.S.R. 133(E) dated 16-02-2022 · Plastic Waste Management (Second Amendment) Rules, 2023, G.S.R. 807(E) dated 30-10-2023
- 2Declare the IUPAC name and CAS number of each constituent chemical in the plastic caps/closures at the time of filing the import declaration for all bills of entry filed on or after 01-10-2023. These mandatory qualifiers under Chapter 39 are required in addition to standard declarations 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
- 3Verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025: where the goods originate from Bangladesh, confirm whether the consignment falls under the port restrictions in Para 19 of the General Notes to ITC (HS) 2022, or qualifies for exemption under Paras 2 and 3 of that notification.DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is filing the bill of entry without a live CPCB EPR registration, treating EPR as a post-import compliance obligation rather than a pre-clearance condition. An importer whose EPR registration has lapsed or was never obtained faces consignment detention at port until registration is confirmed; the CPCB portal registration is entity-level, not consignment-level, so any gap in renewal affects all concurrent shipments simultaneously. Separately, the IUPAC/CAS qualifier omission at filing — not at amendment — is treated as an incomplete declaration under the 2018 Regulations.