TaxTMI 
TaxTMI 
Restrictions on import of products made of plastic
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....ges in the notification dated 12.08.2021, relating to import are listed below: (i) Rule 4(1)(c): Carry bag made of virgin or recycled plastic, shall not be less than seventy-five microns in thickness with effect from the 30th September, 2021 and one hundred and twenty (120) microns in thickness with effect from the 31st December. 2022. (ii) Rule 4 (2): The manufacture, import, stocking, distribution, sale and use of following single use plastic (SUP), including polystyrene and expanded polystyrene. commodities shall be prohibited with effect from the 1st July, 2022: (a) Ear buds with plastic sticks, plastic sticks for balloons, plastic flags, candy sticks, ice-cream sticks. polystyrene [Thermocol] for decoration. (b) Plates, cups, glasses, cutlery such as forks. spoons, knives, straw, trays. wrapping or packing films around sweet boxes, invitation cards, and cigarette packets, plastic or PVC banners less than 100 micron. stirrers. (iii) Rule 4(3): The provisions of sub-rule (2) (b) shall not apply to commodities made of compostable plastic. 3. Further, Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 prescribes registration of importers of plastic packaging....
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....t from the date specified under the aforesaid notification. Enel. : As above Yours faithfully, Sd/- (Tanmay Kumar) Chairman Enclosure-II MINISTRY OF ENVIRONMENT, FOREST AND CLIMATE CHANGE NOTIFICATION New Delhi, the 12th August, 2021 G.S.R. 571(E). -- Whereas the draft rules to amend the Plastics Waste Management Rules, 2016, were published in the Gazette of India, Extraordinary, dated the 11th March, 2021 vide notification number GSR 169(E), inviting objections and suggestions from all persons likely to be affected thereby within a period of sixty days from the date copies of the Gazette containing the said draft rules were made available to the public; And whereas, copies of the Gazette containing the said draft rules were made available to the public on the 11th March, 2021; And whereas, objections and suggestions received within the aforesaid period have been duly considered by the Central Government; Now, therefore, in exercise of the powers conferred by Sections 6, 8 and 25 of Environment (Protection) Act 1986, (29 of 1986). the Central Government hereby makes the following rules to amend the Plastic Waste Management Rules, 2016, namely :- 1. (1) These rules may....
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.... 60 Gram Per Square Meter (GSM) with effect from the 30th September, 2021."; (b) after sub-rule (1), the following sub-rules shall be inserted, namely :- "(2) The manufacture, import, stocking, distribution, sale and use of following single- use plastic, including polystyrene and expanded polystyrene, commodities shall be prohibited with effect from the 1st July, 2022 :- (a) ear buds with plastic sticks, plastic sticks for balloons, plastic flags, candy sticks, ice-cream sticks, polystyrene [Thermocol] for decoration; (b) plates, cups, glasses, cutlery such as forks, spoons, knives, straw, trays, wrapping or packing films around sweet boxes, invitation cards, and cigarette packets, plastic or PVC banners less than 100 micron, stirrers. (3) The provisions of sub-rule (2)(b) shall not apply to commodities made of compostable plastic. (4) Any notification prohibiting the manufacture, import, stocking, distribution, sale and use of carry bags, plastic sheets or like, or cover made of plastic sheets and multilayered packaging and single-use plastic, including polystyrene and expanded polystyrene, commodities, issued after this notification, shall come into force after the expiry o....
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....es further to amend the Plastic Waste Management Rules, 2016, namely : - 1. (1) These rules may be called the Plastic Waste Management (Amendment) Rules, 2022. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Plastic Waste Management Rules, 2016 (hereinafter referred to as the said rules), in rule 9, in sub-rule (1), for the words "as per guidelines issued under these rules from time to time", the words "as per guidelines specified in SCHEDULE II" shall be substituted. 3. In the said rules, after SCHEDULE I, the following Schedule shall be inserted namely :- SCHEDULE II [See Rule 9(1)] Guidelines on Extended Producer Responsibility for Plastic Packaging I. Background : (1.1) The Ministry of Environment, Forest and Climate Change (MoEFCC), (hereinafter referred to as 'The Ministry'), notified the Plastic Waste Management Rules, 2016 on 18th March. 2016. The Ministry also notified the Solid Waste Management Rules, 2016 on 8th April, 2016. As plastic waste is part of solid waste, therefore, both the rules apply to managing plastic waste in the country. (1.2) The Plastic Waste Management Rules, 2016. mandate the generators o....
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.... (e.g. in cement kilns) or waste to oil or for road construction as per Indian Road Congress guidelines, etc.; (e) "Extended Producer Responsibility" means the responsibility of a producer for the environmentally sound management of the product until the end of its life; (f) "Importer" means a person who imports plastic packaging product or products with plastic packaging or carry hags or multilayered packaging or plastic sheets or like; (g) "Plastic" means material which contains as an essential ingredient a high polymer such as polyethylene terephthalate, high density polyethylene. Vinyl, low density polyethylene, polypropylene, polystyrene resins, multi-materials like acrylonitrile butadiene styrene, polyphenylene oxide, polycarbonate, polybutylene terephthalate; (h) "Plastic Packaging" means packaging material made by using plastics for protecting, preserving, storing and transporting of products in a variety of ways. (i) "Plastic Sheet" means plastic sheet is the sheet made of plastic; (j) "Plastic Waste Processors" means reeyclers and entities engaged in using plastic waste for energy (waste to energy), and converting it to oil (waste to oil), industrial composting. (k....
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....ility : (i) Category I Rigid plastic packaging; (ii) Category II Flexible plastic packaging of single layer or multilayer (more than one layer with different types of plastic), plastic sheets or like and covers made of plastic sheet, carry bags, plastic sachet or pouches; (iii) Category III Multilayered plastic packaging (at least one layer of plastic and at least one layer of material other than plastic); (iv) Category IV Plastic sheet or like used for packaging as well as carry bags made of compostable plastics. (5.2) The Extended Producer Responsibility Guidelines covers the following with respect to plastic packaging namely :- (i) Reuse; (ii) Recycling; (iii) Use of recycled plastic content; (iv) End of life disposal. 6. Registration : (6.1) (a)The following entities shall register on the centralized portal developed by Central Pollution Control Board namely : - (i) Producer (P); (ii) Importer (I); (iii) Brand owner (BO); (iv) Plastic Waste Processor engaged in (a) recycling, (b) waste to energy (c) waste to oil. and (iv) industrial composting. (b) Registration of Producers, Importers & Brand-Owners (operating in one or two states) and Plastic Waste processo....
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....mporters & Brand-Owners shall be determined category-wise. (7.2) Producer (P): (a) Extended Producer Responsibility target (Refer examples 1 to 3 in Annexure) : Eligible Quantity in MT (Q 1) shall be the average weight of plastic packaging material (category-wise) sold in the last two financial years (A) plus average quantity of pre-consumer plastic packaging waste in the last two financial years (B) minus the annual quantity (C) supplied to the entities covered under sub-clause 4 (iii) in the previous financial year as under : - Q1 (in MT) = (A + B)- and the Extended Producer Responsibility target shall be determined category-wise as given below Extended Producer Responsibility target Year Extended Producer Responsibility target (as a percentage of Q1 - category-wise) I 2021 - 22 25% II 2022 - 23 70% III 2023 - 24 100% The Extended Producer Responsibility target in MT category-wise, as applicable, shall be provided by Producer, as part of Action Plan on the centralized portal developed by Central Pollution Control Board. (b) Obligation for recycling (Refer examples 1 to 3 in Annexure) : The Producer shall ensure minimum level of recycling (excluding end of lif....
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....tended Producer Responsibility Target (Refer examples 1 to 3 in Annexure) Eligible Quantity in MT (Q 2) shall be the average weight of all plastic packaging material and/or plastic packaging of imported products (category-wise) imported and sold in the last two financial years (A) plus average quantity of pre-consumer plastic packaging in the last two financial years (B) waste minus the annual quantity (C) supplied to the entities covered under sub-clause 4(iii) in the previous financial years as under :- Q 2 (in MT) = (A + B)-C and the Extended Producer Responsibility target shall be determined, category vise , as given below namely :- Year Extended Producer Responsibility target (as a percentage of Q 2 - category-wise) I 2021 - 22 25 % II 2022 - 23 70 % III 2023 - 24 100 % The Extended Producer Responsibility target in MT category-wise, as applicable, shall be provided by Importer as part of Action Plan on the centralized portal developed by Central Pollution Control Board. (b) Obligation for recycling (Refer examples 1 to 3 in Annexure) The Importer shall ensure minimum level of recycling (excluding end of life disposal) of plastic packaging waste collecte....
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....rage quantity of (B) of pre-consumer plastic packaging in the last two financial years as under :- Q3 (in MT) = A + B The Extended Producer Responsibility target shall be determined, category-wise as given below namely :- Year Extended Producer Responsibility Target (as a percentage of Q3 - category-wise) I 2021 - 22 25 % II 2022 - 23 70 % III 2023 - 24 100 % The Extended Producer Responsibility target in MT category-wise, as applicable, shall be provided by Brand Owner as part of the Action Plan on the centralized portal developed by Central Pollution Control Board. (b) Obligation for reuse (refer examples 4 and 5 in Annexure) : I. The Brand Owner using Category I (rigid) plastic packaging for their products shall have minimum obligation to reuse such packaging as given below : - Provided that the reuse of Category I rigid plastic packaging in food contact applications shall be subject to regulation of food Safety and Standards Authority of India. (II) Minimum obligation to reuse for Category I (rigid plastic packaging). Year Target (as per centage of Category I rigid plastic packaging in products sold annually) A Category I rigid plastic packaging with vo....
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....ment Rules, 2016. as amended. (e) Obligation for use of recycled plastic content (refer example 6 in Annexure) (i) The Brand Owner shall ensure use of recycled plastic in plastic packaging, category-wise, as given below namely : Mandatory use of recycled plastic in plastic packaging (% of manufactured plastic for the year) Plastic packaging category 2025-26 2026-27 2027-28 2028-29 and onwards Category I 30 40 50 60 Category II 10 10 20 20 Category III 5 5 10 10 (ii) In cases, where it is not possible to meet the obligation in respect of recycled plastic content on account of statutory requirements, the exemption will be granted by Central Pollution Control Board on case-to-case basis. However, in such cases, the Producers, Importers & Brand-Owners will have to fulfil its obligation of use of recycled content (in quantitative terms) through purchase of certificate of equivalent quantity from such Producers. Importers & Brand-Owners who have used recycled content in excess of their obligation. Central Pollution Control Board will develop mechanism for such exchange on the centralized online portal. (iii) In case, where Brand Owner is also Producer and/or I....
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....disposal. A surplus under end of life disposal cannot be used for reuse or recycle. (8.3) Producers, Importers & Brand-Owners can also meet their Extended Producer Responsibility obligations under a category by purchasing surplus Extended Producer Responsibility certificates from other Producers. Importers & Brand-Owners of the same category. (8.4) Such transactions shall be recorded and submitted by the Producers, Importers & Brand-Owners on the online portal while filing annual returns under the Extended Producer Responsibility framework. Central Pollution Control Board will develop mechanism for such exchange on the centralized portal. 9. Imposition of Environmental Compensation : (9.1) Environmental Compensation shall be levied based upon polluter pays principle, with respect to non-fulfilment of Extended Producer Responsibility targets by Producers. Importers & Brand Owners, for the propose of protecting and improving the quality of the environment and preventing, controlling and abating environment pollution . (9.2) Central Pollution Control Board shall lay down guidelines for imposition and collection of environment compensation on Producers. Importers & Brand-Owners, r....
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....ontrol Board or State Pollution Control Board or Pollution Control Committee. The funds collected shall be utilized in collection, recycling and end of life disposal of uncollected and non-recycled or non-end of life disposal of plastic packaging waste, on which the environmental compensation is levied. Modalities for utilization of the funds for plastic waste management on an annual basis would be recommended by the Committee for Extended Producer Responsibility implementation and approved by the Competent Authority in the Ministry. 10. Role of Producers, Importers & Brand-Owners : (10.1) The Producers. Importers & Brand-Owners shall have to register through the online centralized portal developed by Central Pollution Control Board. The certificate of registration, shall be issued using the portal. (10.2) Producers, Importers & Brand-Owners shall provide Action Plan containing information on the Extended Producer Responsibility Target, category-wise, where applicable, through the online centralized portal developed by Central Pollution Control Board, along with application for registration or renewal of registration under Plastic Waste Management Rules, 2016. The Action Plan sh....
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.... facilities) (11.1) All plastic waste processors shall have to register with concerned State Pollution Control Board or Pollution Control Committee in accordance with provision : 13(3) of Plastic Waste Management Rules, 2016 on the centralized portal developed by Central Pollution Control Board. Central Pollution Control Board shall lay down uniform procedure for registration within three months of the publication of these guidelines. (11.2) The Plastic waste processors shall submit annual returns after end of every financial year by 30th April of the next financial year on the quantity of plastic waste processed category-wise as per prescribed pro forma on the centralized portal developed by Central Pollution Control Board. (11.3) The total quantity of plastic waste processed by plastic waste processors and attributed to Producers. Importers & Brand-Owners, on an annual basis, will be made available on the centralized portal developed by Central Pollution Control Board as also on the website of Plastic waste processors. (11.4) In case, at any stage it is found that the information provided by the plastic waste processor is false, the plastic waste processor shall be debarred b....
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....Central Pollution Control Board may charge fee for processing of applications for registration and an annual fee for processing of returns, as per procedure prescribed by CPCB. In case, where Producers, Importers & Brand-Owners, are operating in the jurisdiction of a State Pollution Control Board or Pollution Control Committee, the Central Pollution Control Board as per guidelines so decided, will share the application fee with the concerned State Pollution Control Board or Pollution Control Committee. (12.3) The registration shall be done within two weeks from the submission of a complete application online by the Producers. Importers & Brand-Owners. The tenure of registration shall be as per Plastic Waste Management Rules, 2016. (12.4) Central Pollution Control Board by itself or through a designated agency shall verify compliance of Producers. Importers & Brand-Owners through inspection and periodic audit, as deemed appropriate. Central Pollution Control Board, as required, can also verify compliance of Plastic Waste Processors through inspection and periodic audit. In case of plastic waste processors and Producers. Importers & Brand-Owners operating in a State or Union Territ....
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.... their jurisdiction to Central Pollution Control Board and upload the same on the online Extended Producer Responsibility portal. (13.3) State Pollution Control Board or Pollution Control Committee will establish a mechanism to ensure a regular dialogue between relevant stakeholders involved in the fulfilment of extended producer responsibility obligations under the Plastic Waste Management Rule, 2016. (13.4) State Pollution Control Board or Pollution Control Committee shall carry out a compositional survey of collected mixed municipal waste to determine the share of plastic waste as well as different categories of plastics packaging material on a half-yearly basis. 14. Plastic Packaging Waste Collection System by Producers, Importers & Brand-Owners (14.1) Producers. Importers & Brand-Owners while fulfilling their Extended Producer Responsibility obligations may develop collection and segregation infrastructure of plastic packaging waste, as required, based on the category of plastics. It may include the following based on implementation modality of Extended Producer Responsibility adopted by Producers, Importers & Brand-Owners : - (a) establish waste plastic collection points....
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.... the registration as well as for filing of annual returns by Producers, Importers & Brand-Owners, plastic waste processors of plastic packaging waste by 31st March 2022 :- (16.2) The online system developed by Central Pollution Control Board for the registration as well as for filing of returns by Producers. Importers & Brand-Owners shall reflect the plastic packaging material introduced in the market Producers, Importers & Brand-Owners in a financial year. It shall also reflect the details regarding the audit of the Producers. Importers & Brand-Owners as well as recyclers or other waste processors of plastic packaging waste. (16.3) The State Pollution Control Board or Pollution Control Committee shall also use the centralized portal developed by Central Pollution Control Board for registration of Producers. Importers & Brand-Owners as well as recyclers/waste processors. The centralized portal would act as the single poh data repository with respect to orders and guidelines related to implementation of Extended Producer Responsibility for plastic packaging under Plastic Waste Management Rule, 2016 Producers. Importers & Brand-Owners may, if they so desire, facilitate the developm....
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....oducer Responsibility Target and Minimum level of recycling of plastic packaging waste [Refer Clause 7.2 (a), (b) & (c), Clause 7.3 (a), (b) & (c), and Clause 7.4 (a), (b) & (c)] Example 1 : Year 2022-23 Plastic packaging introduced in the market category-wise (Category II Flexible plastic packaging) 100 MT Extended Producer Responsibility Target @ 70 % 70 MT Minimum level of recycling of plastic packaging waste collected under Extended Producer Responsibility - no threshold has been prescribed Quantity of plastic packaging waste collected under Extended Producer Responsibility and recycled as per actuals Quantity of plastic packaging waste collected under Extended Producer Responsibility and used for energy recovery, co-processing, road construction, waste to oil etc. as per actuals Example 2 : Year 2024-25 Plastic packaging introduced in the market category-wise (Category // Flexible plastic packaging) 100 MT Extended Producer Responsibility Target a 100% 100 MT Minimum level of recycling of plastic packaging waste collected under Extended Producer Responsibility @ 30% Minimum 30 MT of plastic packaging waste collected under Extended Producer Responsibility ne....