Rigid, plain

Rigid plain polyethylene sheets, plates, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 10 91 (Rigid, plain polyethylene sheets) 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) administer concurrent policy overlays, including mandatory IUPAC name and CAS number declarations under CBIC Circular 15/2023-Cus and single-use plastic prohibitions under Rule 4(2) of the Plastic Waste Management Rules.

What this is

HSN code

3920 10 91

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration from CPCB
IUPAC and CAS declaration to CBIC
SUP compliance declaration from importer

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 on the CPCB centralised EPR portal as an importer of plastic packaging before filing any bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration; Rule 7.3 prescribes the extended producer responsibility obligations of importers, including targets for collection and channelisation of plastic waste.
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
2
Declare the IUPAC name and CAS number of each constituent chemical at the time of filing the import declaration. These fields are mandatory for all bills of entry under Chapter 39 filed on or after 01 October 2023 and must be submitted in the format specified in Annex-1 of CBIC Circular 15/2023-Cus.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify the consignment does not include any single-use plastic item prohibited under Rule 4(2) of the Plastic Waste Management Rules with effect from 01-07-2022, and confirm carry-bag thickness meets the 120-micron minimum applicable from 31-12-2022. Separately, confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and check whether DGFT Notification 7/2025-26 dated 17-05-2025 port restrictions on Bangladesh-origin goods apply to this consignment.
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management Rules · G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is completing CPCB EPR registration but failing to upload the IUPAC name and CAS number qualifiers in the bill of entry declaration — an omission that triggers a CBIC query and halts out-of-charge processing. The CBIC mandatory-qualifier requirement under Circular 15/2023-Cus operates independently of EPR compliance: even a fully registered importer with a current CPCB certificate will face detention at the bill-of-entry stage if the chemical identifiers are missing or incomplete.

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Frequently asked

Does HSN 3920 10 91 require BIS certification?

No. No BIS Quality Control Order covers this tariff line. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with CBIC policy overlays for mandatory chemical-constituent declarations and single-use plastic prohibition compliance.

Which document codes or declarations are required in e-Sanchit for this HSN?

The CPCB EPR registration and the IUPAC and CAS number declarations are mandatory at bill-of-entry stage under CBIC Circular 15/2023-Cus dated 07-06-2023; importers must also confirm single-use plastic prohibition compliance and, where applicable, the Second Amendment Rules 2023 requirements under G.S.R. 807(E) dated 30-10-2023.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to polyethylene sheets?

DGFT Notification 7/2025-26 dated 17-05-2025 introduced port restrictions on certain goods imported from Bangladesh under Para 19 of the General Notes to ITC (HS) 2022; importers should verify whether this HSN falls within the restricted goods list or the exempted categories under Paragraphs 2 and 3 of that notification.

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