Rigid, plain

Rigid plain polystyrene sheets, plates, film and foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 30 10 (rigid plain polystyrene sheets) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility registration 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 single-use plastic prohibition under Rule 4(2) of the same Rules applies to specific polystyrene commodities, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls and CBIC chemical-qualifier declarations apply as additional clearance requirements.

What this is

HSN code

3920 30 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E))

Customs documentation

EPR registration from CPCB
IUPAC and CAS declaration from CBIC
ITC (HS) policy compliance 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 any bill of entry. Registration is mandatory under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, and the importer must meet the Extended Producer Responsibility obligations prescribed under Rule 7.3 of those Rules, including EPR targets for plastic packaging.
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
At the time of filing the bill of entry, declare the IUPAC name and CAS number of each constituent chemical in the mandatory additional qualifiers field for Chapter 39 imports. These fields are mandatory for all bills of entry filed on or after 01-10-2023.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023 · Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
3
Verify that the goods do not fall within the prohibited single-use polystyrene commodities listed under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — including thermocol for decoration, polystyrene plates, cups, cutlery, and wrapping films — which are prohibited from import with effect from 01-07-2022. Also confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and check DGFT Notification 7/2025-26 dated 17-05-2025 for port restrictions on Bangladesh-origin goods under Para 19 of the General Notes.
Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · 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 importing rigid polystyrene sheet in forms that overlap with the Rule 4(2) prohibited single-use plastic commodity list — for example, thin wrapping film or pre-cut trays — without first confirming the end-use is outside that prohibition. The prohibition is category-based and applies regardless of downstream intent declared at import; a consignment detained as a prohibited SUP item faces confiscation, not merely re-export, and the CPCB EPR registration shortfall is a separate and concurrent enforcement exposure under the Plastic Waste Management Rules.

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Frequently asked

Does HSN 3920 30 10 require BIS certification?

No, rigid plain polystyrene sheets and foil are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with CPCB EPR registration and the Rule 4(2) single-use plastic prohibition as the operative requirements.

Are the IUPAC 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 for constituent chemicals is mandatory for all Chapter 39 bills of entry filed on or after 01-10-2023, in addition to existing declarations.

Does the single-use plastic prohibition under Rule 4(2) apply to all polystyrene goods under this tariff line?

No — the prohibition applies only to the specific commodities enumerated in Rule 4(2), such as thermocol decoration items, polystyrene cutlery, cups, and wrapping films; rigid industrial-grade polystyrene sheet for non-SUP applications is not within the prohibited list, though Rule 4(3) provides a carve-out for compostable plastic commodities.

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