Rigid, plain
Rigid plain polyethylene sheets, plates, film and foil
HSN 3920 10 11 (Rigid, plain polyethylene film/sheet) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022). The Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) apply overlapping policy controls, including mandatory IUPAC name and CAS number qualifiers for Chapter 39 imports and single-use plastic prohibitions operative from 01-07-2022.
- EPR registration certificate from CPCB
- Chapter 39 IUPAC/CAS qualifiers from CBIC
- SUP prohibition compliance declaration from importer
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 any bill of entry for plastic packaging products or plastic sheets. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 makes this registration mandatory, and Rule 7.3 prescribes the EPR obligations that flow from it.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 import declaration at the time of filing, as these are mandatory qualifiers for all bills of entry under Chapter 39 filed on or after 01-10-2023. Non-declaration renders the bill of entry non-compliant.CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
- 3Confirm that the imported product does not fall within the single-use plastic prohibition operative from 01-07-2022 under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and that any carry bags meet the 75-micron (from 30-09-2021) or 120-micron (from 31-12-2022) minimum thickness. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023).Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
The most common error on this tariff line is completing CPCB EPR registration but failing to declare IUPAC names and CAS numbers at the time of filing the bill of entry — not at a later amendment stage. Since 01-10-2023, these qualifiers are mandatory fields from the moment of initial declaration under CBIC Circulars 15/2023-CUS and 18/2023-CUS; a bill of entry filed without them is deficient and may be detained for amendment, attracting demurrage and ground rent.