Other, including unsorted waste and scrap

Recovered waste paper and paperboard, unsorted scrap

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 4707 90 00 (Other, including unsorted waste and scrap) is subject to the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, administered by State Pollution Control Boards (SPCBs) under the Ministry of Environment, Forest and Climate Change (MoEF&CC). Import is permitted only to actual users or to traders authorised by the SPCB on a one-time basis, subject to document verification under Schedule VIII of the Rules. MoEF&CC's revised guidelines on non-paper material specifications, issued vide F.No. 23/107/2022-HSMD dated 10-01-2023, apply as an additional overlay.

What this is

HSN code

4707 90 00

Chapter

47 · Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Primary regulator

SPCB · Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016

Customs documentation

SPCB authorisation from State government
Pre-Shipment Inspection Certificate from CBIC
Schedule VIII documents from MoEF&CC

Compliance steps

1
Obtain a one-time SPCB authorisation as an actual user, or as a trader acting on behalf of actual users, before filing the bill of entry. The authorisation must confirm compliance with Part D of Schedule III of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, and the documents specified in Schedule VIII of those Rules must accompany the consignment.
Part D of Schedule III, Schedule VIII, and Rules 12 and 13 of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 · Para 8(B) of General Notes of Import Policy
2
Ensure the Pre-Shipment Inspection Certificate (document code 856001) is uploaded in e-Sanchit before the bill of entry reaches out-of-charge. Customs will verify the upload at the facilitation stage; consignments without the certificate uploaded are detained pending compliance.
CBIC e-Sanchit requirement · document code 856001
3
Verify the consignment against the revised guidelines and specifications for non-paper materials in waste paper, issued by MoEF&CC vide O.M. dated 10-01-2023, F.No. 23/107/2022-HSMD. Non-conforming non-paper content renders the import liable to refusal of out-of-charge and potential re-export or confiscation.
MoEF&CC O.M. dated 10-01-2023, F.No. 23/107/2022-HSMD

A word of counsel

The most common error on this tariff line is treating the SPCB authorisation as a standing or renewable licence: it is issued on a one-time basis per consignment or batch, and a shipment arriving against an exhausted or incorrectly scoped authorisation will be detained at port regardless of whether the Pre-Shipment Inspection Certificate is in order. Additionally, the MoEF&CC O.M. dated 10-01-2023 introduced specific quantitative thresholds for non-paper materials; consignments that met earlier informal industry norms may now exceed the revised specification limits and face rejection at the border.

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Frequently asked

Does HSN 4707 90 00 require BIS certification?

No, recovered waste and scrap paper or paperboard falls outside the BIS Quality Control Order regime. Import is governed by the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, with SPCB authorisation and MoEF&CC specification compliance as the binding requirements.

Can a trader import under HSN 4707 90 00, or is import restricted to actual users only?

Traders may import, but only on behalf of actual users and subject to a one-time SPCB authorisation specifically covering those actual users, as required under Part D of Schedule III of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016.

What happens if the non-paper material content in the consignment exceeds the MoEF&CC specifications?

Non-conforming consignments are liable to refusal of out-of-charge, and customs may order re-export or confiscation under the Hazardous and Other Wastes Rules, 2016; the revised specifications are set out in MoEF&CC O.M. dated 10-01-2023.

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