Flexible, plain

Flexible plain polyethylene film, sheet, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 10 12 (Flexible, plain polyethylene film) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance obligations under Rule 6 and Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022). The Ministry of Environment, Forest and Climate Change (MoEFCC) single-use plastic prohibition under G.S.R. 571(E) dated 12-08-2021 and Directorate General of Foreign Trade (DGFT) ITC (HS) policy conditions apply as additional import controls.

What this is

HSN code

3920 10 12

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration and compliance

Customs documentation

EPR registration certificate from CPCB
Chapter 39 IUPAC and CAS qualifiers from CBIC
ITC (HS) policy declaration from DGFT

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

MEFCCMEFCC·Ministry of Environment, Forest and Climate Change

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Register as an importer on the CPCB centralised EPR portal before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration of importers of plastic packaging products, carry bags, multi-layered packaging, and plastic sheets; Rule 7.3 prescribes the importer's EPR obligations including targets and annual reporting.
Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022); MoEFCC Letter F.No.B-17011/7/UPC-II-PWM(MLP)/2021/12900 dated 01-02-2022; CBIC Instruction 09/2022-Customs dated 22-06-2022
2
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing. This is mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023 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
3
Verify that the imported film is not a prohibited single-use plastic item under Rule 4(2) of G.S.R. 571(E) — wrapping or packing films around sweet boxes, invitation cards, and cigarette packets are prohibited with effect from 01-07-2022. Also confirm that any carry bag being imported is not less than 120 microns in thickness per Rule 4(1)(c), effective 31-12-2022, and 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 Rules as amended by G.S.R. 571(E) dated 12-08-2021; G.S.R. 807(E) dated 30-10-2023

A word of counsel

The most common error on this tariff line is completing the CPCB EPR registration as a one-time formality and neglecting the ongoing annual EPR target and reporting obligations under Rule 7.3 — failure to meet annual targets exposes the importer to CPCB enforcement including penalties and suspension of the EPR account, which blocks future import clearances. Separately, importers must positively verify that the specific film configuration being imported does not fall within the prohibited single-use plastic categories; the prohibition applies at import, not merely at retail sale, and no exemption exists for compostable plastic unless certified as such.

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Frequently asked

Does HSN 3920 10 12 require BIS certification?

No, no BIS Quality Control Order covers flexible plain polyethylene film under this tariff line. Import is governed by the Central Pollution Control Board's EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with the MoEFCC single-use plastic prohibition and DGFT ITC (HS) policy conditions as concurrent controls.

Are the IUPAC name and CAS number declarations mandatory at the bill of entry stage for this HSN?

Yes. Per CBIC Circulars 15/2023-Cus and 18/2023-Cus, the declaration of IUPAC name and CAS number of constituent chemicals is mandatory for all Chapter 39 import declarations filed on or after 01-10-2023 and cannot be deferred to a post-filing amendment.

Does the DGFT Notification 7/2025-26 dated 17-05-2025 impose port restrictions on this product?

The notification introduced Para 19 in the General Notes of the ITC (HS) 2022 regulating imports of certain goods from Bangladesh with port restrictions; importers should confirm whether the specific consignment origin and product fall within the restricted categories or within the exempted goods listed in Paras 2 and 3 of that notification.

Last verified against gazette notifications: 2026-05-16. Source: CPCB / MEFCC / DGFT / CBIC / Indian Customs CUSDATA.