Rigid, plain
Rigid plain poly(methyl methacrylate) sheets, plates and film
HSN 3920 51 91 (Rigid, plain PMMA 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 and CBIC mandatory chemical-qualifier declarations under Circular 15/2023-Cus also apply at the bill-of-entry stage.
- EPR registration from CPCB
- IUPAC/CAS qualifier declaration to CBIC
- SUP prohibition compliance from MoEFCC
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 before filing the bill of entry. Rule 7.3 of the same Rules prescribes the EPR obligations of importers of plastic packaging products, plastic sheets, and multi-layered packaging.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 of the imported PMMA sheet at the time of filing the import declaration in e-Sanchit. These additional qualifiers are mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Confirm the consignment does not constitute a prohibited single-use plastic item under Rule 4(2) of the Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021, and ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide G.S.R. 807(E) dated 30-10-2023. Where consignments originate from Bangladesh, verify applicability of the port restrictions introduced under Para 19 of the General Notes per DGFT Notification 7/2025-26 dated 17-05-2025.G.S.R. 571(E) dated 12-08-2021 · 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 customs clearance without first obtaining a valid CPCB EPR registration number — customs officers performing e-Sanchit verification will flag the absence of the CPCB portal registration, and the consignment is liable to detention pending regularisation. The CBIC chemical-qualifier obligation (IUPAC name and CAS number) is a separate, independently enforced declaration; omitting it from the bill of entry fields triggers a deficiency notice even when the EPR registration is current.