Plastic packaging imports: Customs to accept EPR certificates showing one-year validity as one-time registration — CBIC Instruction 15/2026-Customs
CBIC has asked Customs officers to clear consignments of plastic packaging, goods in plastic packaging, plastic raw material and intermediate material on verification of the importer’s EPR registration certificate. Certificates that show a one-year validity are to be treated as one-time registration certificates that need no renewal, and accepted as valid proof of EPR registration.
Key facts
In 30 seconds
- Instruction No. 15/2026-Customs is dated 9 September 2026 and follows a letter dated 15 August 2026 from the Tamil Nadu Pollution Control Board (TNPCB).
- Importers of plastic packaging, commodities with plastic packaging, plastic raw materials and intermediate materials must register on the Common EPR portal of the Central Pollution Control Board (epr.cpcb.gov.in).
- TNPCB told CBIC that importers were facing difficulty in getting consignments cleared because their EPR certificates mention a one-year validity.
- Such certificates are to be considered “one-time Registration Certificates” that do not require renewal, as per the amendment to the Plastic Waste Management Rules notified on 30 October 2023.
- Consignments are to be cleared upon verification of the EPR registration certificate.
हिंदी में सार
CBIC ने Instruction 15/2026-Customs (9 सितंबर 2026) से कस्टम्स अधिकारियों को कहा है कि प्लास्टिक पैकेजिंग, प्लास्टिक पैकेजिंग वाले माल, प्लास्टिक कच्चे माल और intermediate material के आयात की खेप EPR रजिस्ट्रेशन सर्टिफ़िकेट की जाँच के बाद क्लियर की जाए। जिन सर्टिफ़िकेट पर एक साल की वैधता लिखी है, उन्हें “one-time registration” माना जाएगा जिसका नवीनीकरण ज़रूरी नहीं। यह निर्देश तमिलनाडु प्रदूषण नियंत्रण बोर्ड के 15 अगस्त 2026 के पत्र के बाद आया है।
Before and now
Importers reported difficulty in getting consignments cleared, the certificate being treated as invalid because of the one-year validity printed on it.
To be considered a one-time registration certificate that does not require renewal, and accepted as valid proof of EPR registration for import clearance.
What CBIC has told its officers
By Instruction No. 15/2026-Customs dated 9 September 2026, the Central Board of Indirect Taxes & Customs has asked all Customs field formations to sensitise their officers on two points concerning importers covered by Extended Producer Responsibility (EPR) for plastic packaging:
- to clear the consignments of importers of any plastic packaging, any commodity with plastic packaging, plastic raw material or intermediate material for manufacturing plastic packaging material, upon verification of the EPR registration certificate; and
- to consider EPR registration certificates that indicate a validity period of one year as “one-time Registration Certificates” which do not require renewal, as per the amendment to the Plastic Waste Management Rules notified on 30 October 2023. Such certificates may be accepted as valid proof of EPR registration for import clearance, and the consignments cleared accordingly.
The instruction refers to the earlier CBIC Instruction No. 14/2023-Customs dated 17 April 2023 and Instruction No. 21/2025-Customs dated 2 July 2025 on the same subject.
Why the instruction was needed
The instruction is based on a letter dated 15 August 2026 from the Tamil Nadu Pollution Control Board (TNPCB) to the Chairman, CBIC. TNPCB wrote that it has been receiving grievances from importers who could not get their consignments cleared by Customs because the EPR certificate issued to them specifies a one-year period as its validity, and was being treated as invalid.
Who has to register
The TNPCB letter, enclosed with the instruction, sets out the position under the Plastic Waste Management Rules, 2016 as amended. An importer is a person who imports any of the following for commercial use:
| Category | What it covers |
|---|---|
| Plastic packaging | Any plastic packaging or any commodity with plastic packaging, carry bags, plastic sheets or like material |
| Plastic raw material | Including in the form of resin or pellets |
| Intermediate material | Material to be used for manufacturing plastic packaging, such as films or preforms |
All such importers are mandated to register on the Common EPR portal developed by the Central Pollution Control Board (https://epr.cpcb.gov.in/home) and, the letter says, are not permitted to carry out any business activity without obtaining EPR registration. Applications filed on the portal are scrutinised by CPCB and/or the State Pollution Control Board, and the registration certificate is issued after verifying the details furnished by the importer.
The letter also records that CPCB had asked CBIC to instruct its officers to verify proof of registration on the Common EPR Portal, in the importer category, at the time of clearing consignments.
What importers should do
- Keep the EPR registration certificate issued through the Common EPR portal ready for verification at the time of clearance.
- If your certificate shows a one-year validity and an officer questions it, refer to Instruction No. 15/2026-Customs: the certificate is to be treated as a one-time registration that does not need renewal.
- If you import in any of the three categories above and are not yet registered on the portal, register before importing.
Questions and answers
My EPR registration certificate shows a validity of one year. Will Customs accept it?
Yes. Instruction No. 15/2026-Customs asks officers to consider such certificates as one-time registration certificates that do not require renewal, as per the amendment to the Plastic Waste Management Rules notified on 30 October 2023, and to accept them as valid proof of EPR registration for import clearance.
Which importers need EPR registration for plastic packaging?
As set out in the TNPCB letter enclosed with the instruction: persons who import, for commercial use, any plastic packaging or commodity with plastic packaging, carry bags, plastic sheets or like material; plastic raw material including resin or pellets; or intermediate material used for manufacturing plastic packaging, such as films or preforms.
Where is the registration done?
On the Common EPR portal developed by the Central Pollution Control Board — https://epr.cpcb.gov.in/home. Applications are scrutinised by CPCB and/or the State Pollution Control Board before the certificate is issued.
What will Customs check at the time of clearance?
The instruction asks officers to clear such consignments upon verification of the EPR registration certificate.
Published 9 September 2026. Updated 9 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.