Other

Poly (methyl methacrylate) plastic sheets, film and foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 51 19 (other plates, sheets, film, foil and strip of poly (methyl methacrylate)) is subject to Central Pollution Control Board (CPCB) importer registration and Extended Producer Responsibility (EPR) obligations 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) plastic-waste regime and Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls apply as additional clearance requirements. Mandatory IUPAC name and CAS number qualifiers under Chapter 39 must be declared in the bill of entry from 01-10-2023.

What this is

HSN code

3920 51 19

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration from CPCB
Chapter 39 IUPAC/CAS qualifiers from CBIC
ITC (HS) policy 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 portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before the first consignment is filed. Fulfil EPR obligations prescribed under Rule 7.3 covering plastic packaging or multi-layered packaging; non-registration constitutes a contravention of the plastic waste management regime and attracts enforcement by CPCB.
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
Declare the IUPAC name and CAS number of each constituent chemical of the imported PMMA product as mandatory qualifiers in the bill of entry at the time of filing. This applies to all Chapter 39 imports for bills of entry filed on or after 01-10-2023; omission causes the bill of entry to be treated as an incomplete declaration.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify the product does not constitute a prohibited single-use plastic (SUP) item under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, which prohibits import of specified SUP commodities with effect from 01-07-2022. Additionally confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where the origin is Bangladesh, check port-restriction applicability under DGFT Notification 7/2025-26 dated 17-05-2025.
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

A word of counsel

The most common error on this tariff line is completing customs clearance without first registering on the CPCB centralised portal — importers assume the EPR obligation can be addressed retrospectively, but the registration is a pre-import requirement and an unregistered importer's consignment is liable to detention pending compliance. The IUPAC/CAS qualifier mandate is a separate, concurrent obligation that operates at the bill-of-entry filing stage; a bill submitted without those fields is flagged as an incomplete declaration and will not receive out-of-charge, regardless of CPCB registration status.

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Frequently asked

Does HSN 3920 51 19 require BIS certification?

No, PMMA plastic sheets and film under this tariff line fall outside the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with EPR registration on the CPCB centralised portal as the operative pre-import obligation.

Are the IUPAC name and CAS number qualifiers mandatory at the time of filing the bill of entry for Chapter 39 imports?

Yes. Per CBIC Circulars 15/2023-CUS dated 07-06-2023 and 18/2023-CUS dated 30-06-2023, these qualifiers are mandatory for all bills of entry filed on or after 01-10-2023 and must be declared at the initial filing stage, not as a post-entry amendment.

Does the single-use plastic prohibition under Rule 4(2) apply to PMMA sheets and film classified under this tariff line?

Rule 4(2) prohibits specific SUP commodities such as plates, cups, wrapping films and cutlery from 01-07-2022; whether a given PMMA film falls within that prohibition depends on its end-use form, and items made of compostable plastic are exempt under Rule 4(3).

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