Other
Self-adhesive plastic flat shapes, film, tape and strip (other)
HSN 3919 90 90 (self-adhesive plastic plates, sheets, film, foil, tape, strip and other flat shapes, residual category) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 1269:1997 is mandatory under the ISI Mark Scheme with effect from 23 May 2024, with phased commencement for small enterprises from 23 September 2024 and micro enterprises from 23 November 2024. Extended Producer Responsibility registration under the Plastic Waste Management Rules administered by the Central Pollution Control Board applies as a separate customs-clearance overlay.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.
- 1Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 1269:1997. Verify the supplier's CM/L number, licensed product scope, and manufacturing facility on the BIS online register before placing the purchase order.S.O. 5029(E) dated 21-11-2023 · ISI Mark Scheme under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
- 2Confirm the applicable commencement date for the supplier's enterprise category: 23 May 2024 (general), 23 September 2024 (small enterprise), or 23 November 2024 (micro enterprise). ISI mark and CM/L number must appear on the product or its packaging as required under the licensed scheme.S.O. 5029(E) dated 21-11-2023 · BIS (Conformity Assessment) Regulations, 2018
- 3Register as an importer on the CPCB centralised portal for Extended Producer Responsibility under Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022, and comply with the obligations under Rule 9(1) of Schedule-II before filing the bill of entry.G.S.R. 133(E) dated 16-02-2022 · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
- 4Declare the IUPAC name and CAS number of constituent chemicals on every bill of entry for Chapter 39 imports filed on or after 01 October 2023. These declarations are mandatory additional qualifiers under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
- 5If the consignment originates in Bangladesh, verify applicability of port restrictions under paragraph 19 of the general notes to the ITC (HS) 2022 import policy. Document the exemption basis under paragraphs 2 and 3 of that notification if the goods qualify.DGFT Notification 7/25-26 dated 17-05-2025
The single most common error on this residual tariff line is treating the EPR registration obligation as the primary compliance check while overlooking the BIS QCO. IS 1269:1997 governs legal metrology material measures of length — importers sourcing self-adhesive plastic sheeting or tape for general industrial use must verify whether the specific product falls within that IS scope before concluding that BIS certification is or is not required, because a scope mismatch discovered at port results in detention and the burden of proof rests with the importer, not the customs officer.