Other

Poly(methyl methacrylate) sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 51 99 (Other plates, sheets, film, foil and strip of poly(methyl methacrylate)) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility registration under Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022). Ministry of Environment, Forest and Climate Change (MoEFCC) notifications on single-use plastic prohibitions and carry-bag thickness minima apply as concurrent obligations, with DGFT and CBIC policy overlays — including mandatory IUPAC name and CAS number qualifiers at bill of entry — as additional clearance requirements.

What this is

HSN code

3920 51 99

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration regime

Customs documentation

EPR registration certificate from CPCB
IUPAC name and CAS number qualifiers from CBIC
Chapter 39 qualifiers declaration to 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 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 separately imposes Extended Producer Responsibility obligations on importers; non-registration renders the import liable to refusal of out-of-charge.
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-Cus dated 22-06-2022
2
Declare the IUPAC name and CAS number of each constituent chemical of the imported product in the bill of entry as mandatory additional qualifiers under Chapter 39. These fields are mandatory for all bills of entry filed on or after 01-10-2023 and must be completed at the time of filing the import declaration itself.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the goods do not fall within the prohibited single-use plastic (SUP) categories banned with effect from 01-07-2022 under Rule 4(2) of the Plastic Waste Management Rules, and confirm compliance with amendments introduced by the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). Where the DGFT Notification 7/2025-26 dated 17-05-2025 port-restriction regime for imports from Bangladesh applies, confirm the consignment's port of entry satisfies Para 1 of General Notes or qualifies under the Para 2/3 exemptions.
Rule 4(2), Plastic Waste Management Rules as amended · 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 CPCB EPR registration after goods arrive at port rather than before the bill of entry is filed. The CPCB portal registration is a pre-import obligation under Rule 6, and customs out-of-charge cannot be granted to an unregistered importer; consignments pending registration accumulate demurrage and ground rent with no rectifiable pathway short of re-export. The Plastic Waste Management (Second Amendment) Rules, 2023 introduced additional obligations — importers who registered under the 2022 Rules must verify their registration remains compliant with the 2023 amendment requirements.

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Frequently asked

Does HSN 3920 51 99 require BIS certification?

No. No BIS Quality Control Order covers poly(methyl methacrylate) sheets, film, foil or strip under this tariff line. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibition obligations and mandatory CBIC chemical-qualifier declarations at bill of entry.

Which imports from Bangladesh are subject to port restrictions under DGFT Notification 7/2025-26?

DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 of the General Notes to ITC (HS) 2022, restricting certain goods imported from Bangladesh to specified ports; consignments must be assessed against Para 1 for applicability and Paras 2 and 3 for any applicable exemptions before the bill of entry is filed.

Do the single-use plastic prohibitions under Rule 4(2) affect PMMA sheets classified under this HSN?

The Rule 4(2) prohibition operative from 01-07-2022 targets specific SUP commodity categories such as cutlery, straws, trays and wrapping films; plain PMMA sheets and film are not per se prohibited, but importers must confirm the declared end-use does not fall within a prohibited SUP category before seeking customs out-of-charge.

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