Flexible, plain

Flexible plain polyethylene film, sheet and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 10 92 (Flexible, plain polyethylene film) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 6 and Rule 7.3 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) prohibition on single-use plastics and the 75-micron/120-micron carry-bag thickness rule apply as product-specification overlays. CBIC Chapter 39 IUPAC/CAS-number qualifiers and DGFT Bangladesh-origin port restrictions apply as additional customs-level requirements.

What this is

HSN code

3920 10 92

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
IUPAC and CAS number declaration to CBIC
SUP compliance declaration to MoEFCC

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 under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing any bill of entry. Rule 7.3 of the same Rules separately prescribes EPR obligations that must be discharged on an ongoing basis; failure to register or fulfil EPR targets exposes the importer to confiscation of the consignment and monetary penalty.
Rule 6 and Rule 7.3, 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 every constituent chemical in the bill of entry at the time of filing, as a mandatory Chapter 39 qualifier. These fields are mandatory for all bills of entry filed on or after 01-10-2023 and must be completed before customs out-of-charge; omission renders the declaration deficient.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Confirm the consignment does not constitute a prohibited single-use plastic item under Rule 4(2) of the Plastic Waste Management Rules, and that any carry-bag product meets the minimum 120-micron thickness requirement effective 31-12-2022. Also verify Bangladesh-origin consignments against DGFT Notification 7/2025-26 dated 17-05-2025 for applicable port restrictions under Para 19 of the General Notes to ITC (HS) 2022.
G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023 (Plastic Waste Management Second Amendment Rules, 2023) · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is treating CPCB EPR registration as a one-time pre-import formality and overlooking that Rule 7.3 imposes continuing annual EPR obligations — unfulfilled targets are treated as a fresh violation regardless of the original registration date. Importers who hold current CPCB registration but have not met their EPR targets for a prior year remain in default at every subsequent bill of entry, exposing each consignment to detention until the account is reconciled on the CPCB portal.

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Frequently asked

Does HSN 3920 10 92 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 under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibition overlays and CBIC Chapter 39 chemical-constituent declaration requirements.

Are the IUPAC name and CAS number declarations mandatory at the time of filing the bill of entry, or can they be provided later?

They are mandatory at the time of filing for all bills of entry lodged on or after 01-10-2023, per CBIC Circulars 15/2023-Cus and 18/2023-Cus; they cannot be deferred and their absence renders the import declaration deficient at the out-of-charge stage.

Does the single-use plastic prohibition under Rule 4(2) apply to all flexible polyethylene film under this HSN?

The prohibition applies only to the specific enumerated single-use plastic items listed in Rule 4(2) — wrapping films around sweet boxes, invitation cards and cigarette packets are listed; the sub-rule 4(3) carve-out applies to commodities made of compostable plastic, not to conventional polyethylene film.

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