Greeting or wedding cards
Printed greeting, wedding and announcement cards
HSN 4909 00 10 (Greeting or wedding cards) is subject to Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility obligations under the Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021, G.S.R. 133(E) dated 16-02-2022, and G.S.R. 807(E) dated 30-10-2023. Central Board of Indirect Taxes and Customs (CBIC) Instruction 09/2022-Cus applies as a customs overlay governing Single Use Plastic prohibitions and carry-bag micron thresholds. Import of obscene printed matter is prohibited under Notification No. 01/1964-CUS dated 18-01-1964.
- CPCB portal registration from CPCB
- EPR compliance declaration from importer
- Obscene-matter prohibition clearance from CBIC
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Register on the CPCB centralised portal as an importer of products with plastic packaging before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration for importers of plastic packaging, carry bags, multi-layered packaging, or plastic sheets used in or around the product.Rule 6, Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Cus dated 22-06-2022
- 2Ensure that any plastic packaging or wrapping accompanying the greeting or wedding cards complies with the Single Use Plastic prohibition in force from 01-07-2022: wrapping or packing films around invitation cards are explicitly listed as prohibited SUP commodities. Carry bags must meet the 120-micron minimum thickness requirement effective 31-12-2022.Rule 4(2)(b) and Rule 4(1)(c), Plastic Waste Management Rules · G.S.R. 571(E) dated 12-08-2021 · Plastic Waste Management (Second Amendment) Rules, 2023 · G.S.R. 807(E) dated 30-10-2023
- 3Discharge Extended Producer Responsibility obligations under Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 covering plastic packaging used with the consignment. Separately, confirm the printed content does not fall within the obscene-matter prohibition under Notification No. 01/1964-CUS dated 18-01-1964, which renders such articles liable to outright confiscation.Rule 7.3, Plastic Waste Management (Amendment) Rules, 2022 · Notification No. 01/1964-CUS dated 18-01-1964
The most common error on this tariff line is assuming that the plastic-packaging obligations are irrelevant because the primary product is printed paper. Wrapping or packing films around invitation cards are explicitly named as prohibited Single Use Plastic commodities under Rule 4(2)(b) of the Plastic Waste Management Rules — importers who arrive without CPCB portal registration and without removing or substituting SUP packaging face consignment detention and ground rent, regardless of the card content itself. The compostable-plastic carve-out under Rule 4(3) applies only where the commodity is demonstrably made of compostable plastic; ordinary cellophane or PVC wrap does not qualify.