Plastic stickers, whether or not printed, embossed, or impregnated
Plastic stickers, self-adhesive, printed or plain
HSN 3919 90 10 (Plastic stickers, whether or not printed, embossed, or impregnated) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022). DGFT policy controls and CBIC chemical-qualifier mandates apply as additional clearance requirements at the bill of entry.
- EPR registration certificate from CPCB
- IUPAC/CAS declaration from CBIC
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register as an importer on the CPCB centralised EPR portal before filing the bill of entry. The registration is mandatory under Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022, and EPR obligations for importers of plastic packaging products attach at the time of import.Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
- 2Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing. These additional qualifiers are mandatory for all bills of entry under Chapters 28, 29, 32, 38 and 39 filed on or after 01-10-2023, and must be submitted in the format prescribed in Annex-1 of the relevant circulars.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Confirm the goods are not prohibited Single Use Plastic (SUP) items under Rule 4(2) of the PWM Rules (prohibited from 01-07-2022), and that any carry-bag content meets the minimum 120-micron thickness requirement operative from 31-12-2022. Ensure compliance with Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). If the consignment originates from Bangladesh, verify applicability of port restrictions and exemptions under DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 of the General Notes to ITC (HS) 2022.Rule 4(1)(c) and Rule 4(2) of the PWM Rules as amended · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is completing CPCB EPR registration as a one-time formality without tracking annual EPR obligations under Rule 7.3 — CPCB's centralised portal imposes recurring targets on importers, and failure to meet them constitutes a continuing violation separate from the import-stage registration lapse. Importers also frequently overlook the SUP prohibition carve-out for compostable plastic under Rule 4(3): stickers or wrapping films made from compostable plastic are exempt, but claiming that exemption at the port requires contemporaneous certification — verbal declaration at assessment does not suffice.