Rigid, plain

Rigid plain plastic plates, sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 59 11 (Rigid, plain plastic sheets and allied forms) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance under Rule 6 and Rule 9(1) of Schedule II 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 (MoEF&CC) prohibition on specified single-use plastic items under Rule 4(2) of those Rules and the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) apply as additional clearance requirements. CBIC mandatory chemical-qualifier declarations under Circular 15/2023-CUS and 18/2023-CUS are required at the bill-of-entry stage for all Chapter 39 imports.

What this is

HSN code

3920 59 11

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
ITC (HS) policy declaration from DGFT
IUPAC name and CAS number qualifiers 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 as an importer on the centralised CPCB EPR portal before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates importer registration for plastic packaging products, plastic sheets, carry bags, and multi-layered packaging; Rule 7.3 prescribes ongoing EPR obligations including annual targets.
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 the consignment does not fall within the absolute prohibition on single-use plastic items under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 effective 01-07-2022 — including plates, cups, cutlery, trays, stirrers, wrapping films under 100 microns, and polystyrene items. Confirm carry bags meet the 120-micron minimum thickness in force 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 each constituent chemical for all Chapter 39 imports at the time of filing the bill of entry. These additional qualifiers are mandatory for all bills of entry filed on or after 01-10-2023 under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018. Also verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding Bangladesh-origin port restrictions under Para 19 of the ITC (HS) General Notes.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023 · 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 portal registration but overlooking the Rule 4(2) single-use plastic prohibition, which operates as an absolute bar rather than a licence-based control — no registration, permit, or exemption cures an import of a prohibited item, and the consignment is liable to confiscation. Importers of borderline products such as wrapping films, trays, and cutlery-adjacent items must obtain a written product-scope opinion before shipment; the compostable-plastic carve-out under Rule 4(3) requires material certification that must accompany the bill of entry.

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Frequently asked

Does HSN 3920 59 11 require BIS certification?

No, no BIS Quality Control Order covers rigid plain plastic sheets under this tariff line. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022 and the MoEF&CC prohibition on specified single-use plastic items under Rule 4(2) of those Rules.

Are the IUPAC name and CAS number declarations required at the bill-of-entry stage for Chapter 39 imports?

Yes. Per CBIC Circular 15/2023-CUS dated 07-06-2023 and Circular 18/2023-CUS dated 30-06-2023, the declaration of IUPAC name and CAS number for constituent chemicals is mandatory for all Chapter 39 bills of entry filed on or after 01-10-2023, in addition to existing import declarations.

Does the compostable-plastic exemption under Rule 4(3) apply to all single-use items listed in Rule 4(2)?

Rule 4(3) of the Plastic Waste Management (Amendment) Rules, 2022 exempts only commodities made of compostable plastic from the Rule 4(2)(b) prohibition; material certification confirming compostable-plastic composition must be produced at the bill-of-entry stage to claim this carve-out.

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