Containing by weight not less than 6% of plasticizers
Plasticised PVC plates, sheets, film, foil and strip
HSN 3920 43 00 (plasticised PVC plates, sheets, film, foil and strip containing not less than 6% plasticizers by weight) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility registration under Rule 6 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 prohibition under Rule 4(2) of the same Rules and the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy apply as additional clearance requirements. Importers must also declare IUPAC name and CAS number of constituent chemicals at the time of filing the bill of entry under Central Board of Indirect Taxes and Customs (CBIC) mandatory qualifier obligations for Chapter 39.
- EPR registration certificate from CPCB
- IUPAC and CAS declaration from CBIC
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register as an importer on the CPCB centralised portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022) before filing the bill of entry. Extended Producer Responsibility obligations for importers of plastic packaging are prescribed under Rule 7.3 of the same Rules; failure to register attracts enforcement under the Environment (Protection) Act, 1986.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
- 2Declare the IUPAC name and CAS number of each constituent chemical in the import declaration at the time of filing the bill of entry. This mandatory qualifier applies to all Chapter 39 imports filed on or after 01-10-2023 and must appear in addition to all existing declarations.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
- 3Verify that the consignment does not fall within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, covering wrapping or packing films around sweet boxes, invitation cards and cigarette packets, and PVC banners below 100 microns. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where Bangladesh-origin goods are involved, check port restrictions under DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 of the General Notes to ITC (HS) 2022.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
The most common error on this tariff line is completing CPCB portal registration but failing to fulfil the ongoing Extended Producer Responsibility obligations under Rule 7.3, which require annual EPR targets and reconciliation filings — registration alone does not discharge the importer's statutory obligations. Separately, the single-use plastic prohibition under Rule 4(2) applies to specific product forms within the broader Chapter 39 description; importers who import plasticised PVC film for industrial wrapping applications should obtain written end-use documentation before clearance, because customs officers verify the product form against the prohibited-commodity list and a misclassified shipment is liable to seizure and confiscation.