The Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 15/2026-Customs dated September 09, 2026 regarding registration of importers on the Centralized Extended Producer Responsibility (EPR) Portal for Plastic Packaging under the Plastic Waste Management Rules, 2016, as amended, and verification of such registration for Customs clearance.
The Instruction reiterates that importers dealing in plastic packaging, commodities with plastic packaging, plastic raw materials and intermediate materials used for manufacturing plastic packaging are required to register on the Common EPR Portal developed by the Central Pollution Control Board (CPCB). Such importers are not permitted to undertake the relevant business activity without obtaining EPR registration.
CBIC has further noted that applications submitted by importers on the Common EPR Portal are scrutinised by the CPCB and/or the concerned State Pollution Control Board (SPCB). EPR Registration Certificates are issued after verification of the correctness of the details furnished by importers in their applications.
The Instruction follows concerns brought to the notice of CBIC regarding difficulties faced by certain importers in obtaining Customs clearance where EPR Registration Certificates mentioned a validity period of one year. The matter was highlighted by the Tamil Nadu Pollution Control Board (TNPCB) in relation to clearances of consignments covered by the EPR framework for plastic packaging.
To ensure uniform implementation, CBIC has directed Customs formations to clear consignments involving plastic packaging, commodities with plastic packaging, plastic raw materials or intermediate materials for manufacturing plastic packaging after verification of the importer’s EPR Registration Certificate.
Importantly, CBIC has clarified that EPR Registration Certificates issued to importers showing a validity period of one year are to be treated as “one-time Registration Certificates” and do not require annual renewal, in accordance with the amendment to the Plastic Waste Management Rules notified on 30 October 2023. Such certificates may accordingly be accepted as valid proof of EPR registration for the purpose of import clearance, subject to verification, and eligible consignments may be cleared.
The Board has asked all concerned Customs officers to be sensitised regarding these instructions to ensure uniform implementation across Customs formations. Any difficulties encountered in implementing the Instruction may be brought to the notice of the Board.
The move is expected to bring greater clarity to Customs field formations and importers regarding verification and acceptance of EPR registrations, while ensuring compliance with the regulatory framework governing management of plastic packaging waste.
The Instructions can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000585/ENG/Instructions
