Other

Plastic stoppers, lids, caps and other closures

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3923 50 90 (Other plastic closures) 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 Ministry of Environment, Forest and Climate Change (MoEFCC) governs the overarching plastic-waste compliance framework, and CBIC-mandated IUPAC name and CAS number qualifiers for Chapter 39 imports apply from bills of entry filed on or after 01 October 2023.

What this is

HSN code

3923 50 90

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
Chapter 39 IUPAC/CAS 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 on the CPCB centralised EPR portal as an importer of plastic packaging before filing the bill of entry. The registration obligation under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 covers importers (category I) and applies to plastic stoppers, lids, caps and closures falling under Chapter 39.
GSR 133(E) dated 16-02-2022 · Plastic Waste Management (Amendment) Rules, 2022, Rule 9(1), Schedule II
2
Declare the IUPAC name and CAS number of each constituent chemical of the plastic closures at the time of filing the bill of entry. These qualifiers are mandatory for all Chapter 39 imports per CBIC Circular 15/2023-CUS dated 07-06-2023 and 18/2023-CUS dated 30-06-2023, and must be submitted in the manner specified in Annexure-1 of those circulars.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (GSR 807(E) dated 30-10-2023) for any updated EPR obligations or category reclassifications. If the consignment originates from Bangladesh, confirm applicability of port restrictions or exemptions under Para 19 of the General Notes of ITC (HS) 2022 introduced by DGFT Notification 7/2025-26 dated 17-05-2025.
GSR 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is completing the CPCB EPR registration but failing to renew or update it before filing successive bills of entry — the EPR portal registration is a live compliance obligation, not a one-time clearance, and an expired or lapsed registration renders each subsequent import a PWM Rules violation attracting regulatory action by CPCB. Separately, importers routinely overlook the Chapter 39 IUPAC/CAS qualifier requirement introduced from 01 October 2023; a bill of entry filed without these mandatory fields is liable to be held at customs examination, generating demurrage and ground rent.

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Frequently asked

Does HSN 3923 50 90 require BIS certification?

No, plastic closures 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 framework under the Plastic Waste Management (Amendment) Rules, 2022, with CBIC chemical-qualifier and DGFT policy overlays.

Which entities must register on the CPCB EPR portal for this HSN?

Producers, importers, brand owners, and plastic waste processors (including recyclers, waste-to-energy, waste-to-oil, and industrial composting operators) must all register on the CPCB centralised portal per Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022.

Do the Bangladesh-origin port restrictions under DGFT Notification 7/2025-26 apply to plastic closures?

The restrictions under Para 19 of the ITC (HS) 2022 General Notes apply where the goods are not listed among the exempted categories in Paras 2 and 3 of that notification; importers should verify the exemption list in DGFT Notification 7/2025-26 dated 17-05-2025 against the specific product before shipment.

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