Aseptic bags
Aseptic bags of plastics for conveyance or packing
HSN 3923 90 20 (Aseptic bags) is subject to Central Pollution Control Board (CPCB) extended producer responsibility (EPR) registration under Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022), administered jointly with the Ministry of Environment, Forest and Climate Change (MoEF&CC). Importers must register on the CPCB centralised portal and declare IUPAC name and CAS number for constituent chemicals under CBIC Circular 15/2023-Cus and 18/2023-Cus as mandatory bill-of-entry qualifiers for Chapter 39.
- EPR registration certificate from CPCB
- IUPAC/CAS declaration from 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 filing the first bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, and Rule 7.3 prescribes ongoing EPR obligations; non-registration exposes the consignment to detention and refusal of out-of-charge.Rule 6 and Rule 7.3, Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
- 2Declare the IUPAC name and CAS number of all constituent chemicals in the bill of entry at the time of filing. These qualifiers are mandatory for all Chapter 39 imports on bills of entry filed on or after 01-10-2023 and must be entered in addition to all existing declarations.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where the consignment originates from Bangladesh, verify applicability of port restrictions under Para 19 of the General Notes of ITC (HS) 2022 introduced by DGFT Notification 7/2025-26 dated 17-05-2025, noting the exemption categories at Paras 2 and 3 of that notification.G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is completing CPCB portal registration once and treating it as a static formality — EPR obligations under Rule 7.3 are annual and tied to import volumes, and failure to file periodic returns after the initial registration triggers enforcement by MoEF&CC independent of customs clearance. The IUPAC/CAS declaration requirement applies at the point of filing the import declaration, not as a post-clearance rectification; consignments filed without these qualifiers on or after 01-10-2023 are liable to customs detainment pending correction.