Insulated ware

Plastic insulated ware for conveyance or packing

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3923 90 10 (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 (GSR 133(E) dated 16-02-2022). The Ministry of Environment, Forest and Climate Change (MoEFCC) notified further amendments via GSR 807(E) dated 30-10-2023, and the Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) impose mandatory Chapter 39 chemical-qualifier declarations and, where applicable, Bangladesh-origin port restrictions.

What this is

HSN code

3923 90 10

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration from CPCB
Chapter 39 IUPAC/CAS declaration to CBIC
Import 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 on the CPCB centralised EPR portal as an importer of plastic packaging before filing the first bill of entry. Registration is mandatory under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022, and compliance with subsequent amendments under GSR 807(E) dated 30-10-2023 must also be maintained.
GSR 133(E) dated 16-02-2022 · GSR 807(E) dated 30-10-2023 · Plastic Waste Management (Amendment) Rules, 2022
2
Declare the IUPAC name and CAS number of all constituent chemicals of the imported plastic article in the bill of entry as mandatory qualifiers for Chapter 39. These declarations are required for all bills of entry filed on or after 01-10-2023, in addition to existing import declarations.
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
If the consignment originates from Bangladesh, verify applicability of port restrictions introduced under Para 19 of the General Notes of the ITC (HS) 2022 by DGFT. Consult Paras 2 and 3 of DGFT Notification 7/2025-26 to determine whether an exemption applies before routing the shipment.
DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is registering for EPR at the CPCB portal but failing to update the registration to reflect the expanded obligations introduced by the Plastic Waste Management (Second Amendment) Rules, 2023 (GSR 807(E) dated 30-10-2023). An outdated or incomplete EPR registration is treated as non-compliance at the bill of entry stage and can result in consignment detention; the CBIC Chapter 39 IUPAC/CAS qualifier declaration is a separate obligation and its omission is an independent ground for hold.

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Frequently asked

Does HSN 3923 90 10 require BIS certification?

No, plastic insulated ware under this tariff line falls outside the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board EPR registration requirement under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC and CBIC overlays.

Are the IUPAC name and CAS number declarations in the bill of entry mandatory for all importers under Chapter 39?

Yes. Per CBIC Circulars 15/2023-Cus and 18/2023-Cus, the IUPAC name and CAS number of constituent chemicals are mandatory qualifiers for all bills of entry under Chapters 28, 29, 32, 38 and 39 filed on or after 01-10-2023, with no exemption for small consignments.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to all insulated ware imports?

The restriction applies only to goods originating from Bangladesh and is subject to the exemptions listed in Paras 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025; importers must confirm applicability against the specific goods description before routing the shipment.

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