TaxTMI 
TaxTMI 
Restrictions on import of products made of plastic
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....22 notified vide Notification dated 16.02.2022 (Copy enclosed). 2. The key changes 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....
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....to kindly issue necessary instructions to all concerned for so as to ensure that adequate checks and balances are put in place to ensure that consignment of imports of aforementioned banned SUP items are not cleared but seized immediately with effect 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 Cent....
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....ers and brackets "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" shall be substituted : (iii) in clause (h), after the words, "carry bags", the words "and commodities" shall be inserted; (iv) in clause (h), after the words, "compostable plastic carry bags", the words "or commodities or both" shall be inserted; (v) after clause (i). following clause shall be inserted, namely :- "(j) non-woven plastic carry bag shall not be less than 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 ....
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.... (2), after the words "waste generator," .the words "restriction or prohibition on" shall be inserted; (ii) in sub-rule (3), after the words "waste generator." the words "restriction or prohibition on" shall be inserted. 11. In rule 13, in sub-rule (1). after the words "Union Territory concerned", the words "or the Central Pollution Control Board" shall be inserted. [F. No. 17-2-2001 (Pt)-Part I -HSMD] NARESH PAL GANGAWAR, Jt. Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 320(E), dated the 18th March, 2016 and subsequently amended vide notification number GSR 285(E), dated the 27th March, 2018. Enclosure-III MINISTRY OF ENVIRONMENT, FOREST AND CLIMATE CHANGE NOTIFICATION New Delhi, the 16th February, 2022 G.S.R. 133(E). - In exercise of the powers conferred by sections 3, 6, and 25 of the Environment (Protection) Act 1986 (29 of 1986), the Central Government hereby makes the following rules further to amend the Plastic Waste Management Rules, 2016, namely : - 1. (1) These rules may be called the Plasti....
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....ll be aligned with these guidelines. 3. Definitions : (a) "Biodegradable plastics" means that plastics, other than compostable plastics, which undergoes complete degradation by biological processes under ambient environment (terrestrial or in water) conditions, in specified time periods, without leaving any micro plastics, or visible, distinguishable or toxic residue, which have adverse environment impacts, adhering to laid down standards of Bureau of Indian Standards and certified by Central Pollution Control Board. (b) "Brand Owner" means a person or company who sells any commodity under a registered brand label or trade mark; (c) "Carry Bags" (covered under Category II of plastic packaging - Clause (5.1) (II)) means bags made from plastic material or compostable plastic material, used for the purpose of carrying or dispensing commodities which have a self-carrying feature but do not include bags that constitute or form an integral part of the packaging in which goods are sealed prior to use; (d) "End of L....
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....ividuals using plastic sheets or like or covers made of plastic sheets or multilayered packaging for packaging or wrapping the commodity; (n) "Recyclers" are entities who are engaged in the process of recycling of plastic waste; (o) "Recycling" means the process of transforming segregated plastic waste into a new product or raw material for producing new products; (p) "Reuse" means using an object or resource material again for either the same purpose or another purpose without changing the object's structure; (q) "Use of recycled plastic" means recycled plastic, instead of virgin plastic, is used as raw material in the manufacturing process; (r) "Waste Management" means the collection, storage, transportation reduction, re-use, recovery, recycling, composting or disposal of plastic waste in an environmentally sound manner; (s) "Waste to Energy" means using plastic waste for generation of energy and includes co-processing (e.g. ....
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....o 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 processors shall be done by State Pollution Control Board or Pollution Control Committee through the centralized Extended Producer Responsibility portal developed by Central Pollution Control Board. (c) After these guidelines have come into effect, with respect to. entities starting their business in a particular year and placing their products in market in that year, they shall have Extended Producer Responsibility target obligations from the next year. (6.2) The entities covered under clause 6.1 shall not carry any business without registration obtained through on­line centralized portal developed by Central Pollution Control Board. (6.3) The entities covered under clause (6.1) shall not deal with any entity not registered through online centralized portal developed by Central Pollution Control Board. (6.4) In case, it is found or determined that any entity registered on the online portal has provided false information or has wilfully concealed information or there is any irregularity or deviation ....
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....pplicable, 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 life disposal) of plastic packaging waste collected under Extended Producer Responsibility Target, category-wise, as given below namely : - Minimum level of recycling (excluding end of life disposal) of plastic packaging waste (% of Extended Producer Responsibility Target) Plastic packaging category 2024-25 2025-26 2026-27 2027-28 and onwards Category I 50 60 70 80 Category II 30 40 50 60 Category III 30 40 50 60 Category IV 50 60 70 80 In case of Category IV plastic packaging category (plastic sheet or like used for packaging and carry bags made of compostable plastics), the minimum level of recycling means processing plastic packaging waste for composting through industrial composting facilities. (c) End of life disposal (refer examples 1 to 3 in Annexure) : (i) Only those plastics, which cannot be recycled....
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....1 - 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 collected under extended producer responsibility Target, category-wise, as given below. Minimum level of recycling (excluding end of life disposal) of plastic packaging waste (% of extended producer responsibility Target) Plastic packaging category 2024-25 2025-26 2026-27 2027-28 and onwards Category I 50 60 70 80 Category II 30 40 50 60 Category III 30 40 50 60 Category IV 50 60 70 80 In case of Category IV plastic packaging category (plastic sheet or like used for packaging and carry bags made of compostable plastics), the minimum level of recycling means processing plastic packaging waste for composting through industrial....
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....he 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 volume or weight equal or more than 0.9 liter or kg but less than 4.9 litres or kg, as the case may be I 2025 - 26 10 II 2026-27 15 III 2027-28 20 IV 2028-29 and onwards 25 B Category I rigid plastic packaging with volume of weight equal or more than 4.9 litres or kg. I 2025 - 26 70 II 2026-27 75 III 2027-28 80 IV 2028-29 and onwards 85 (III) The quantity of rigid packaging reused by....
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.... 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 Importer of plastic packaging material, the clauses 7.2 and 7.3 shall also apply for determining their Extended Producer Responsibility targets and obligations as Producer and /or Importer, respectively. (7.5) The Extended Producer Responsibility target in MT category-wise, ....
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....roducer 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, recyclers and end of life processors, in case of non-fulfilment of obligations set out in these guidelines, and the same shall be notified. The Guidelines for Environmental Compensation shall be updated, as required. (9.3) The Envi....
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....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 shall cover tenure of the Registration as per the provisions of Plastic Waste Management Rules, 2016. The standard operating procedure for registration and the action plan pro forma shall be developed by Central P....
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....ste 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 by State Pollution Control Board, as per procedure laid down by Central Pollution Control Board , from operating under the Extended Producer Responsibility framework for a period of one year. ....
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.... 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 Territory, Central Pollution Control Board may, if required, direct State Pollution Control Board or Pollution Control Committee to take action. (12.5) Central Pollution Control ....
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....ol 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 and Material Recovery Facilities (MRFs) : (b) ensure the collection of the plastic packaging waste from the collection points, with a frequen....
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.... 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 development of online web portal or platform. (16.3) Till the online web portal is developed all activities related to impleme....
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.....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 needs to be recycled. Remaining plastic packagi....