The Central Board of Indirect Taxes & Customs (CBIC) has issued an instruction mandating that customs officers verify the registration of plastic raw material importers on the “Centralized EPR Portal for Plastic Packaging.” This directive, Instruction No. 21/2025-Customs, dated July 2, 2025, follows up on previous communications and is in line with the Plastic Waste Management (Amendment) Rules, 2024, which came into effect on March 14, 2024. These amended rules broaden the definition of “importer” to include those who import plastic raw materials, such as resins, pellets, films, or preforms, for commercial use in manufacturing plastic packaging. The Central Pollution Control Board (CPCB) had specifically requested this verification to ensure compliance with the Extended Producer Responsibility (EPR) guidelines. Customs authorities are now required to sensitize their officers to check for proof of this mandatory registration when clearing consignments of plastic raw materials.
Instruction No. 21/2025-Customs | Dated: 02nd July, 2025
F. No.401/11/2022-Cus.Ill
Government of India
Ministry of Finance,
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Room No. 229A, North Block, New Delhi
********
To
All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive)/Customs & Central Taxes.
All Principal Commissioners/Commissioners of Customs /Customs (Preventive).
All Pr. Director General/Director Generals under CBIC.
Sub:- Registration of Importers of Plastic Raw Material on Centralized EPR Portal for Plastic Packaging as per Plastic Waste Management Rules, 2016 (as amended).-Reg.
Madam/Sir,
Reference is invited to the CBIC Instruction No. 14/2023-Customs dated 17.04.2023 and Central Pollution Control Board (CPCB) letter F. No. CP-20/10/2024-UPC-II-HO-CPCB-HO-Part(3) dated 13.06.2025 (copy enclosed), on the above subject.
2. As per the provisions of Plastic Waste Management (Amendment) Rules, 2024 dated 14-03-2024, Importer means “a person who imports for commercial use, any plastic packaging or any commodity with plastic packaging or carry bags or plastic sheets or like material, or plastic raw material including in the form of resin or pellets, or intermediate material to be used for manufacturing plastic packaging such as films or preforms” and all such importers are required to be registered on the EPR Plastic Portal as per Section 6 of the EPR Guidelines.
3. In view of the above, it is requested that necessary action may be taken to sensitize officers under your jurisdiction for verification of proof of Registration on the ‘Centralized EPR Portal for Plastic Packaging’ as importers of plastic raw material at the time of clearing their consignments of Plastic raw material.
4. The difficulties, if any, may be brought to the notice of the Board.
Hindi version follows.
Yours faithfully,
(Neeraj Goyal)
OSD (Cus-III)
Copy to: – (for information and necessary action)
1. The Webmaster, CBIC.
CENTRAL POLLUTION CONTROL BOARD
MINISTRY OF ENVIRONMENT, FOREST & CLIMATE CHANGE, GOVT. OF INDIA.
F No CP-20/10/2024-UPC-II-HO-CPCB-HO-Part(3)
Date: 15.06.2025
To,
The Chairperson,
Central Board of Indirect Taxes and Customs
North Block, Secretariat Building,
New Delhi — 110001
Subject: Registration of Importers of Plastic Raw Material on Centralized EPR Portal for Plastic Packaging as per Plastic Waste Management Rules, 2016 (as amended)
Ref: 1) B-17011/7/UPC-II-PWM(MLP)/2021 dated 01-12-2021
2) CP-20/94/2021-UPC-II-HO-CPCB-HO dated 24-03-2023
3) CP-20/10/2024-UPC-II-HO-CPCB-HO dated 13-05-2023
Sir,
This is in reference to our earlier communications on the subject (Annexure-I) wherein the Central Board of Indirect Taxes and Customs was requested to direct the concerned authorities to ensure that the importers who import plastic packaging, commodity with plastic packaging had obtained registration from CPCB/SPCB/PCC (as applicable) on the Centralized EPR Portal for Plastic Packaging.
Further, as per the provisions of Plastic Waste Management (Amendment) Rules, 2024 dated 14-03-2024, “Importer means a person who imports for commercial use, any plastic packaging or any commodity with plastic packaging or carry bags or plastic sheets or like material, or plastic raw material including in the form of resin or pellets, or intermediate material to be used for manufacturing plastic packaging such as films or preforms” and all such importers are required to be registered on the EPR Plastic Portal as per Section 6 of the EPR Guidelines.
In view of the above, it is requested to get the necessary instructions issued to the concerned authorities for verification of proof of Registration on the ‘Centralized EPR Portal for Plastic Packaging’ as importers of plastic raw material at the time of clearing their consignment of Plastic raw material.
Yours Faithfully,
(Amandeep Garg)
Chairman
Encl.: As above
