Absorbent cotton wool
Absorbent cotton wool wadding for textile or medical use
HSN 5601 21 10 (Absorbent cotton wool) is subject to Central Pollution Control Board (CPCB) extended producer responsibility registration under the Plastic Waste Management Rules, as amended by G.S.R. 133(E) dated 16-02-2022 and G.S.R. 807(E) dated 30-10-2023. A Pre-Shipment Inspection Certificate certifying absence of prohibited azo dyes is mandated under General Note 10 of the ITC (HS) policy, administered by the Directorate General of Foreign Trade (DGFT).
- EPR registration certificate from CPCB
- Pre-Shipment Inspection Certificate from accredited lab
- Test report from Textile Committee or CSRTI
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register on the CPCB centralised portal as an importer of plastic packaging or products with plastic packaging before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration, and Rule 7.3 prescribes extended producer responsibility obligations that attach to the importer from the date of first import.Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
- 2Accompany the consignment with a Pre-Shipment Inspection Certificate from an accredited laboratory of the exporting country, or a valid test report from a Textile Committee (TC) or CSRTI laboratory, certifying the absence of prohibited hazardous azo dyes. Imports from the EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea and the United Kingdom are exempt from azo-dye testing; all other origins must produce the PSIC.General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
- 3Ensure any plastic packaging accompanying the consignment complies with the single-use plastic prohibition in force from 01-07-2022 and the minimum 120-micron thickness requirement for carry bags from 31-12-2022. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide G.S.R. 807(E) dated 30-10-2023.Plastic Waste Management Rules, Rule 4(1)(c) and Rule 4(2) · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
The most common error on this tariff line is assuming CPCB compliance is limited to the product itself when the obligation extends to any plastic packaging in which the cotton wool is imported. Importers who register on the CPCB portal but fail to account for EPR obligations under Rule 7.3 — covering multi-layered or secondary plastic packaging — face retrospective compliance notices; detention at the port of import follows where the customs officer identifies packaging non-conformance during verification under CBIC Instruction 09/2022-Customs.