Other
Hard rubber articles, ebonite waste and scrap
HSN 4017 00 90 (articles of hard rubber and ebonite, other) is subject to the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under the General Notes of the ITC (HS) Import Policy. Where the imported goods constitute waste or scrap, compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and paragraph 8(b) of the General Notes of the ITC (HS) Import Policy applies as a mandatory overlay.
- ITC (HS) policy declaration from DGFT
- Hazardous waste compliance from State authority
- 1Confirm the nature of the goods at the bill-of-entry stage. Where the consignment comprises hard rubber waste or scrap, the import is subject to paragraph 8(b) of the General Notes of the ITC (HS) Import Policy; ensure the importer holds the applicable authorisation before filing.Para 8(b) of General Notes, ITC (HS) Import Policy
- 2For any waste or scrap consignment, demonstrate compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 governing transboundary movement. The requisite documentation must be uploaded in e-Sanchit before out-of-charge.Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016
The critical error on this tariff line is misclassifying imported hard rubber scrap or waste as a finished article of hard rubber in order to sidestep the hazardous-waste regime. Customs officers routinely examine the physical form of the goods, and a consignment declared as finished articles but comprising waste or scrap triggers enforcement under both the Hazardous Waste Rules, 2016 and the ITC (HS) General Notes — exposing the importer to detention, confiscation, and monetary penalty.