Other
Cotton wadding and cotton flock articles, other
HSN 5601 21 90 (Other cotton wadding and articles thereof) 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. 133(E) dated 16-02-2022 and G.S.R. 807(E) dated 30-10-2023. A Pre-Shipment Inspection Certificate (PSIC) 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).
- Importer registration from CPCB
- Pre-Shipment Inspection Certificate from exporter
- Test report from Textile Committee
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register on the centralised CPCB 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 makes this registration mandatory, and Rule 7.3 prescribes Extended Producer Responsibility obligations that attach from the date of import.Plastic Waste Management (Amendment) Rules, 2022 — G.S.R. 133(E) dated 16-02-2022, Rules 6 and 7.3 · CBIC Instruction 09/2022-Customs dated 22-06-2022
- 2Accompany the consignment with a PSIC 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 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
- 3Confirm that any plastic packaging accompanying the goods complies with the single-use plastic prohibition effective 01-07-2022 under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and that carry bags are not less than 120 microns in thickness with effect from 31-12-2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide G.S.R. 807(E) dated 30-10-2023.Plastic Waste Management (Amendment) Rules, 2022 — G.S.R. 133(E) dated 16-02-2022, Rule 4(1)(c) and Rule 4(2) · G.S.R. 807(E) dated 30-10-2023
The most common error on this tariff line is treating CPCB registration as applicable only to importers whose primary product is plastic — the obligation under Rule 6 attaches to importers of products with plastic packaging, which includes bagged or wrapped cotton wadding consignments. A consignment cleared without prior CPCB portal registration and without an EPR plan on file is non-compliant from the date of import, exposing the importer to enforcement under the Environment (Protection) Act, 1986 independently of any customs clearance already granted.