Other

Polystyrene polymer plates, sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 30 90 (Other plates, sheets, film, foil and strip of polymers of styrene) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance under 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 specified single-use plastic and polystyrene commodities, the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT), and CBIC chemical-qualifier mandates apply as additional clearance requirements.

What this is

HSN code

3920 30 90

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
IUPAC name and CAS number declaration to CBIC
ITC (HS) policy compliance 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, as mandated under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022. Rule 7.3 imposes extended producer responsibility obligations on importers, including targets for plastic waste collection and channelling to approved processors.
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
Verify that the imported goods do not fall within the single-use plastic prohibition operative from 01-07-2022 under Rule 4(2) of the Plastic Waste Management Rules — specifically plates, cups, cutlery, trays, wrapping or packing films, and polystyrene (thermocol) for decoration items are prohibited. Also confirm carry-bag thickness complies with the 120-micron minimum in force from 31-12-2022 under Rule 4(1)(c). Ensure compliance with further amendments under G.S.R. 807(E) dated 30-10-2023.
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
3
Declare the IUPAC name and CAS number of all constituent chemicals at the time of filing the import declaration; these qualifiers are mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023. Additionally, check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions on imports from Bangladesh under Para 19 of the General Notes to the ITC (HS) 2022.
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 most common error on this tariff line is importing products that fall within the prohibited single-use plastic and polystyrene category while assuming the EPR registration provides a clearance umbrella — it does not. The Rule 4(2) prohibition is an absolute bar on manufacture, import, stocking and sale; CPCB EPR registration addresses post-import waste obligations but provides no exemption from the import prohibition itself. Consignments of prohibited items face confiscation and monetary penalty regardless of EPR compliance status.

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Frequently asked

Does HSN 3920 30 90 require BIS certification?

No, no BIS Quality Control Order covers non-cellular, non-reinforced polystyrene sheets, film and foil 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 single-use plastic prohibition enforced by MoEFCC under G.S.R. 571(E) and G.S.R. 133(E).

Is CPCB EPR registration required before the bill of entry is filed, or can it be obtained post-import?

Registration on the CPCB centralised portal is a pre-import requirement under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022; clearance without prior registration exposes the importer to enforcement action under the Environment (Protection) Act, 1986.

Does the compostable-plastic exemption under Rule 4(3) apply to polystyrene products under this HSN?

No. Rule 4(3) exempts commodities made of compostable plastic from the Rule 4(2) single-use prohibition, but polystyrene and expanded polystyrene are not compostable plastics; the prohibition on polystyrene items listed in Rule 4(2) remains in full force.

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