Flexible, plain

Flexible plain polystyrene film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 30 20 (Flexible, plain polystyrene film) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance 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) single-use plastic prohibitions under Rule 4(2) of the same Rules apply concurrently, and Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls and CBIC chemical-qualifier mandates constitute additional clearance requirements.

What this is

HSN code

3920 30 20

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
SUP prohibition declaration to CBIC
IUPAC and CAS qualifier from CBIC

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, covering plastic packaging or plastic sheets under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022. Discharge the EPR obligations prescribed under Rule 7.3 and ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023).
Rule 6 and Rule 7.3 of Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · G.S.R. 807(E) dated 30-10-2023 · CBIC Instruction 09/2022-Customs dated 22-06-2022
2
Confirm that the imported film does not constitute a prohibited single-use plastic commodity under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, which bans wrapping or packing films around sweet boxes, invitation cards and cigarette packets, and polystyrene items for decoration with effect from 01-07-2022. Carry bags made of virgin or recycled plastic must be at least 120 microns in thickness from 31-12-2022.
Rule 4(1)(c) and Rule 4(2) of Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 133(E) dated 16-02-2022
3
Declare the IUPAC name and CAS number of constituent chemicals as mandatory additional qualifiers on the bill of entry for Chapter 39 imports. These fields are mandatory for all bills of entry filed on or after 01-10-2023 per CBIC Circular 15/2023-CUS and 18/2023-CUS. Separately, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 (Para 19 general notes) regarding port-restricted imports from Bangladesh.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The single most common error on this tariff line is registering on the CPCB EPR portal but failing to verify whether the specific film product falls within the Rule 4(2) single-use plastic prohibition before shipment. An import of a prohibited SUP item—even with a current EPR registration—constitutes a separate statutory violation under the Plastic Waste Management Rules and attracts seizure and confiscation at the port of entry, as EPR registration does not grant any exemption from the SUP prohibition.

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Frequently asked

Does HSN 3920 30 20 require BIS certification?

No, no BIS Quality Control Order covers flexible plain polystyrene film, foil or strip. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC chemical-qualifier mandates applying as additional requirements.

Which document codes must be uploaded in e-Sanchit for this tariff line?

The CPCB EPR registration certificate must be uploaded; the CBIC Instruction 09/2022-Customs dated 22-06-2022 directs customs officers to verify EPR registration and SUP prohibition compliance before out-of-charge, alongside the mandatory IUPAC and CAS number qualifiers declared per CBIC Circulars 15/2023-CUS and 18/2023-CUS.

Does the compostable plastics exemption under Rule 4(3) apply to polystyrene film?

No. Rule 4(3) exempts only commodities made of compostable plastic from the single-use plastic prohibition under Rule 4(2)(b); polystyrene is explicitly named in Rule 4(2) as a prohibited material and is not compostable plastic.

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