Rigid, plain
Rigid plain poly(methyl methacrylate) sheets, plates, film
HSN 3920 51 11 (Rigid, plain poly(methyl methacrylate) sheets) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) 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) and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy conditions, including Bangladesh-origin port restrictions under DGFT Notification 7/2025-26, apply as additional clearance requirements.
- EPR registration certificate from CPCB
- IUPAC name and CAS number declaration to CBIC
- SUP prohibition compliance declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register on the CPCB centralised portal as an importer of plastic packaging under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, and comply with EPR obligations under Rule 7.3. The registration must be current before any bill of entry is filed; absence of registration renders the consignment liable to detention under the Plastic Waste Management Rules.Rule 6 and Rule 7.3, 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 constituent chemicals in the bill of entry at the time of filing, as mandatory additional qualifiers for all Chapter 39 imports. These fields are compulsory for all bills of entry filed on or after 01-10-2023 and must be entered in the format specified in the Annex to CBIC Circular 15/2023-Cus.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Verify that the goods do not constitute single-use plastic items prohibited under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023. For consignments originating from Bangladesh, confirm port eligibility under DGFT Notification 7/2025-26 dated 17-05-2025 (Para 19 of General Notes to ITC (HS) 2022) before vessel dispatch.Rule 4(2), 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 and treating compliance as closed, while overlooking the mandatory IUPAC name and CAS number declaration as a separate bill-of-entry qualifier. Customs officers verifying Chapter 39 imports on or after 01-10-2023 will flag bills of entry missing these chemical-identity fields as deficient, triggering a hold at the out-of-charge stage even where EPR registration is current. Ensure both obligations are addressed independently before filing.