Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post an Article
Post a New Article
Title :
0/200 char
Description :
Max 0 char
Category :
Co Author :

In case of Co-Author, You may provide Username as per TMI records

Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Articles

Back

All Articles

Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
Sort By:
Relevance Date

Extended Producer Responsibility (EPR) for Importers under Plastic Waste Management Rules

YAGAY andSUN
Extended Producer Responsibility requires importers to register, meet collection and recycling targets and file annual returns. Extended Producer Responsibility requires importers of plastic packaging and plastic-containing goods to obtain EPR registration (central or state as applicable) before operations, file applications through the Centralized EPR Portal with company, signatory and operational plan details, enter agreements with registered recyclers or PROs, pay fees based on annual waste generation, meet annual and category-specific recycling targets including recycled content mandates, affix registration numbers on packaging, maintain records and file annual returns supported by certificates from registered recyclers, with penalties for non-compliance. (AI Summary)

The Government of India, through the Ministry of Environment, Forest and Climate Change (MoEF&CC), has mandated Extended Producer Responsibility (EPR) under the Plastic Waste Management Rules, 2016 and subsequent amendments. These regulations impose specific responsibilities on importers of plastic packaging or plastic-containing products, with the objective of minimizing environmental impact and promoting circularity in plastic usage.

This article outlines the EPR obligations applicable to importers, including registration, documentation, compliance requirements, fee structure, and statutory filings.

1. Registration of Importers

All importers dealing in plastic packaging or goods with plastic components are required to obtain EPR registration before commencing any business operations in India. Registration is mandatory under two categories:

  • Central Registration with the Central Pollution Control Board (CPCB) for entities operating in more than two states or union territories.
  • State-Level Registration with the relevant State Pollution Control Board (SPCB) or Pollution Control Committee (PCC) if the operations are confined to one or two states.

Importers cannot engage in manufacture, import, sale, or supply of plastic products or packaging without a valid EPR registration number.

Registration Portal: Applications must be submitted through the official Centralized EPR Portal of the CPCB: ?? https://eprplastic.cpcb.gov.in

2. Documentation Requirements

Importers are required to furnish the following documents during the registration process:

  • Company Identification:
    • Certificate of Incorporation
    • PAN and GST details
    • Importer Exporter Code (IEC)
  • Authorized Signatory Details:
    • PAN and Aadhaar of the authorized person
    • Digital signature
  • Operational Plan:
    • State-wise Action Plan indicating the intended collection and recycling mechanism
    • Details of plastic packaging category and estimated annual import volumes
    • Agreements or Memoranda of Understanding (MOUs) with registered recyclers, Producer Responsibility Organizations (PROs), or collection agencies
  • Supporting Information:
    • Product packaging images and composition details
    • Process flow charts for collection and disposal (if applicable)

3. Fee Structure

Registration fees are based on the quantity of plastic waste generated annually, as follows:

Plastic Waste Generation

Registration Fee (INR)

Less than 1,000 TPA

?10,000

1,000 – 10,000 TPA

?20,000

Above 10,000 TPA

?50,000

An annual processing fee equivalent to 25% of the registration fee is also payable at the time of filing annual returns.

  • Initial validity of registration is 1 year.
  • Renewal period is 3 years, subject to compliance verification.

4. Compliance and EPR Targets

Importers must adhere to annual EPR targets, based on the eligible quantity of plastic packaging placed in the market:

General EPR Targets:

  • 2021–22: 35% of the eligible quantity
  • 2022–23: 70%
  • 2023–24 and onwards: 100%

Recycling Targets by Category:

Each packaging category (I to IV) has separate recycling percentage targets, increasing incrementally until 2027–28. Categories include:

  • Category I: Rigid Plastic Packaging
  • Category II: Flexible Plastic Packaging
  • Category III: Multilayered Packaging
  • Category IV: Compostable Plastics

Additionally, there is a mandated use of recycled plastic content in packaging, and in certain cases, reusability standards are prescribed.

5. Statutory Returns and Reporting

Importers are obligated to file annual returns detailing the following:

  • Total plastic packaging imported
  • Quantity collected and processed through registered entities
  • Documentary proof in the form of certificates from registered recyclers or PROs

Due Date:

The return must be filed online through the CPCB portal on or before 30th June of the following financial year. Non-compliance or delay in filing may attract penalties, including environmental compensation charges and possible suspension or revocation of registration.

6. Ongoing Obligations and Monitoring

Registered importers must:

  • Affix their EPR registration number on all plastic packaging
  • Maintain records of procurement, processing, and disposal
  • Facilitate third-party audits or inspections initiated by CPCB/SPCB
  • Ensure all affiliated recyclers or PROs are duly registered and compliant

Violations or submission of false data may result in a one-year ban from business operations and blacklisting from future registration.

Conclusion

EPR compliance under the Plastic Waste Management Rules is not only a legal obligation but also an important step toward sustainable business practices. Importers must adopt a structured compliance framework, supported by strategic partnerships with recyclers and PROs, to ensure they meet both the quantitative and qualitative requirements under the rules.

Failure to comply can result in substantial financial and reputational risks. Companies are advised to keep abreast of updates issued by the CPCB and MoEF & CC to remain compliant.

For registration and more information, visit:
https://eprplastic.cpcb.gov.in

answers
Sort by
+ Add A New Reply
Hide
+ Add A New Reply
Hide
Recent Articles