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Rules 44–50 of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016: EPR for non-ferrous metal scrap from 1 April 2026 - registration, recycling targets, certificates and trading

Manufacturers, producers, collection agents, refurbishers and recyclers register on the CPCB portal (rule 45). A producer's recycling target is a percentage of the quantity of...

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Last updated: October 2026Verified against: Government sources

Chapter VIII, inserted by G.S.R. 438(E) of 1 July 2025 and in force from 1 April 2026, extends producer responsibility to scrap of non-ferrous metals: aluminium, copper, zinc and their alloys. Rules 44 to 50 cover definitions, registration on a CPCB portal, the producer's recycling target, how recyclers earn certificates, refurbishing, trading and the portal. Three new Schedules list the products covered, the targets and the products that may be refurbished.

These Rules are current as amended up to G.S.R. 636(E) dated 16 July 2026 (Chapter VIII on non-ferrous metal scrap in force from 1 April 2026). Later amendments, CPCB guidelines, notifications and portal instructions should be checked. If you manufacture, import or recycle products made of aluminium, copper or zinc, see our compliance documentation service.

Rule 44: definitions

TermMeaning
"non-ferrous metals"Aluminium or copper or zinc or their alloys, for these rules
"product"Any product made of non-ferrous metals as listed in Schedule X
"producer"A person or entity, whatever the selling technique (dealer, retailer, e-retailer), who manufactures and offers to sell such products and their components, consumables, parts or spares under its own brand; or offers to sell, under its brand, products made by others; or offers to sell imported products under its own or the original brand; or imports used devices or products or scrap of non-ferrous metals
"manufacturer"A person, entity or company manufacturing any product, component or spare part of non-ferrous metals specified in Schedule X
"bulk consumer"An entity using at least one thousand tons of Schedule X products at any point in a financial year, including an e-retailer
"collection agent"A person or entity that collects scrap of non-ferrous metals
"recycling"Melting and refining end-of-life Schedule X products, producing value-added products or recycled metals and alloys, in an environmentally sound manner with facilities as in CPCB SOPs or guidelines
"refurbisher"A person or entity repairing or assembling used Schedule XII products to extend working life and selling them under the same or a new brand
"orphaned products"Non-branded Schedule X products, or those produced by a company that has closed

The three Schedules

Schedule X: products covered. Eighteen entries: cans for beverages, aerosols and similar; packaging foils for food and pharma; doors, windows and shutters; aluminium composite panel; aluminium partitioning and grills; utensils; furniture including doorknobs, handles and hardware; roofing and ceiling sheets; motors, pumps and alternators (other than automobile grade); conductor cables, wires and strips (other than automobile grade); sanitary ware and fittings; electrical fittings (other than automobile grade); aluminium alloy bicycle; transformers (other than automobile grade); electric generator sets; centralised air conditioning plants; apparel products such as belt buckles, zips and shoes; and toys.

Schedule XI: targets. The producer's recycling target, by weight:

Year (Y)Recycling target
2026-202710 per cent of the quantity of products made of non-ferrous metals in year Y-X, where X is the average life of the product
2027-202810 per cent of the same
2028-202930 per cent of the same
2029-203030 per cent of the same
2030-203150 per cent of the same
2031-203250 per cent of the same
2032-2033 onwards75 per cent of the same
Units established after 1 April 2026The obligation starts after two years and follows the target above
Importers of used devices, products or scrapHundred per cent of the non-ferrous metals imported in year (Y-1)

The notes say the target may be reviewed and increased after the end of 2033-2034, and that the average life of aluminium, copper and zinc products will be specified by the CPCB. The Rules do not print an average life, so a producer cannot compute its target until the CPCB specifies it.

Schedule XII: products that may be refurbished. Eleven entries: doors, windows and shutters; aluminium composite panel; aluminium partitioning and grills; furniture; motors, pumps and alternators; sanitary ware and fittings; electrical fittings; aluminium alloy bicycle; transformers; electric generator sets; and centralised air conditioning plants.

Schedule XIII (minimum recycled content) is explained in rules 51 to 59.

Rule 45: registration

The CPCB registers the following on the portal: manufacturers, producers, collection agents, refurbishers and recyclers. Registration is by an online application in the portal's form (45(2)); on receipt of a complete application the CPCB "shall grant certificate of registration" (45(3)). An entity in more than one category registers separately under each (45(4)). No entity may carry on business without registration (45(5)), and registered entities must not deal with unregistered ones (45(6)). False information or concealment can lead to revocation for up to five years after a hearing and environmental compensation under rule 60 (45(7)). The CPCB may charge registration fees based on capacity (45(8)).

Rule 46: the producer's responsibility

Every producer is responsible for recycling scrap of non-ferrous metals and must meet the Schedule XI target for Schedule X products, with help from third parties such as collection agents or dealers, but the responsibility "shall lie entirely on the producer only". The target is reduced by a factor laid down by the CPCB for operational loss, if any. A producer may meet the target by buying certificates through the portal from registered recyclers; details are cross-verified on the portal and the lower figure counts; purchased certificates are subject to audit by the CPCB or its authorised agencies.

Rule 47: how certificates are generated

The CPCB generates certificates in favour of a registered recycler by the formula QEPR = QP × CF, where QP is the quantity of the end product and CF the conversion factor (quantity of inputs required for one unit of output), set by the CPCB on the basis of technologies and other factors. A certificate is valid for two years from the end of the financial year of generation and then extinguishes automatically. Certificates have a unique number and denominations of 100, 200, 500, 1000 and 10,000 kilograms or as the CPCB fixes with the Steering Committee's approval.

Rule 48: refurbishing

Schedule XII products may be refurbished. A refurbisher registers on the portal, and a refurbishing certificate may be generated in the CPCB's format. On production of refurbishing certificates, the producer's target is deferred for the corresponding quantity "by such duration as determined by the Central Pollution Control Board" and added back when the extended life of the refurbished product ends. Only seventy-five per cent of the deferred quantity is later added to the producer's target (48(3)).

Rule 49: buying and trading

Sub-ruleProvision
49(1)A producer may buy certificates up to current-year liability plus leftover liability plus ten per cent of the current-year liability
49(2)The target is met by proportionate purchases every half-year
49(3) and (4)Purchases adjust automatically against liability, earlier first; purchase of refurbishing certificates defers the target automatically
49(5) and (6)Availability and transactions are recorded on the portal
49(7) and (8)The Central Government may by order establish trading platforms, operated per its guidelines
49(9) and (10)The CPCB fixes the highest and lowest exchange price at hundred per cent and thirty per cent of the compensation under rule 60; exchange prices lie between them

Rule 50: the portal

The CPCB establishes a portal for registration, half-yearly and annual returns, fulfilment and transaction of certificates and sharing of information; it is the single point data repository; it is to be functional within six months of commencement of the Amendment Rules, 2025, after which all EPR activities are online; and the Central Government may by order relax a return period by up to nine months.

Example

Malabar Cookware Private Limited sells branded aluminium utensils, a Schedule X product, and is a producer. It registers on the portal. For 2026-2027 its target is ten per cent of the quantity of utensils it sold in the year that falls one average life earlier, once the CPCB specifies that life. It plans half-yearly purchases of certificates from registered recyclers, reconciles them on the portal and files its half-yearly and annual returns.

Need help with non-ferrous EPR?

Our compliance documentation team can help you classify your products against Schedule X, register and prepare returns.

Key takeaways

  • The Chapter covers aluminium, copper and zinc and their alloys and 18 listed products.
  • Entities register on the CPCB portal; no business without registration and no dealing with unregistered entities.
  • The target is a rising percentage, from ten per cent to seventy-five per cent, of the products put on the market one average life earlier.
  • Certificates come from registered recyclers by QEPR = QP × CF and are valid for two years from the end of the financial year.
  • Refurbishing defers the target, and only seventy-five per cent of the deferred quantity is added back.

Read next

Disclaimer: Based on the environment rules, guidelines and notifications named above as published in the Gazette of India, read with every amendment notified up to 3 October 2026 that the article names (consolidated reading texts from the CPCB 2021 compilation and the Goa State Pollution Control Board 2025 compilation were checked against the amending notifications), as consulted on 3 October 2026. Later amendments, CPCB guidelines, State Board orders and fees should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rules 44

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What metals are covered?

Aluminium, copper, zinc and their alloys (rule 44(k)).

Which products are covered?

The eighteen products in Schedule X.

A due date missed is rarely a matter of law — it is almost always a matter of calendar.

— TaxClue Compliance Desk

Rules 44: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Aluminium, copper, zinc and their alloys (rule 44(k)).

The eighteen products in Schedule X.

Ten per cent in 2026-2027, of the quantity of Schedule X products in year Y-X, where X is the average life specified by the CPCB.

By buying certificates from registered recyclers through the portal, half-yearly.

It defers the producer's target for the corresponding quantity; seventy-five per cent of the deferred quantity is added back later.

Hundred per cent of the non-ferrous metals imported in the previous year.