Other

Acrylic and other plastic film, sheet, foil, strip (non-cellular, unlaminated)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 49 00 (other plastic plates, sheets, film, foil and strip) 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 prohibitions under Rule 4(2) of the same Rules apply to specified product forms within this tariff line, and CBIC mandatory chemical qualifiers (IUPAC name and CAS number) are required at bill-of-entry filing under Chapters 28, 29, 32, 38 and 39.

What this is

HSN code

3920 49 00

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 compliance declaration to CBIC
IUPAC/CAS qualifier declaration 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 on the CPCB centralised portal as an importer of plastic packaging product, products with plastic packaging, carry bags, multi-layered packaging or plastic sheets, and obtain EPR registration prior to import. Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 prescribes the specific extended producer responsibility obligations applicable to importers.
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
Verify that no goods falling under the Single-Use Plastic prohibition enter the consignment: plates, cups, glasses, cutlery, straws, trays, wrapping or packing films around sweet boxes, invitation cards and cigarette packets, and PVC banners below 100 micron are prohibited with effect from 01-07-2022. Carry bags must meet the 120-micron minimum thickness requirement operative from 31-12-2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (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 constituent chemicals as mandatory additional qualifiers at the time of filing the bill of entry for imports under Chapter 39. These fields are mandatory for all bills of entry filed on or after 01-10-2023 and must be submitted through ICEGATE under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023

A word of counsel

The most common error on this tariff line is securing CPCB EPR registration but overlooking whether specific product forms within the consignment fall within the Rule 4(2) absolute Single-Use Plastic prohibition — a prohibition that cannot be remedied by EPR compliance or compostability claims unless the goods are demonstrably made of compostable plastic under Rule 4(3). Consignments containing prohibited SUP items attract outright seizure and confiscation regardless of EPR registration status; classification as 'other' at the 8-digit level does not insulate the importer from product-form-level scrutiny at the port.

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Frequently asked

Does HSN 3920 49 00 require BIS certification?

No, no BIS Quality Control Order covers this residual plastic film and sheet category. 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 mandatory chemical-qualifier requirements applying at the bill of entry.

Is EPR registration required even for a one-time or low-volume import of plastic sheet under this HSN?

Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 prescribes registration on the CPCB centralised portal for all importers of plastic packaging product or plastic sheets, without a de minimis exemption; the CBIC Instruction 09/2022-Customs dated 22-06-2022 confirms this obligation applies at the bill-of-entry stage.

Do the Bangladesh port restrictions introduced by DGFT Notification 7/2025-26 apply to this HSN?

DGFT Notification 7/2025-26 dated 17-05-2025 introduced port restrictions under Para 19 of the General Notes of the ITC (HS) 2022 for certain goods imported from Bangladesh; importers sourcing this tariff line from Bangladesh must verify whether it falls within the restricted category or qualifies under the Para 2 or Para 3 exemptions before nominating a port.

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