Flexible, plain

Flexible plain plastic film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 59 12 (Flexible, plain plastic film/foil/strip) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration 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 (MoEFCC) prohibition on single-use plastic commodities and the carry-bag thickness mandate under Rule 4 of the Plastic Waste Management Rules apply concurrently, alongside CBIC mandatory IUPAC/CAS chemical qualifier declarations for Chapter 39 bills of entry.

What this is

HSN code

3920 59 12

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration and import obligations

Customs documentation

EPR registration certificate from CPCB
IUPAC/CAS qualifier declaration from CBIC
ITC (HS) compliance 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 filing the bill of entry. Rule 7.3 prescribes ongoing EPR obligations including targets for collection and recycling of plastic packaging; failure to register attracts enforcement under the Environment (Protection) Act, 1986.
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 imported film or foil does not fall within the prohibited single-use plastic (SUP) categories under Rule 4(2) of the Plastic Waste Management Rules — effective 01-07-2022 — and confirm any carry bags meet the 120-micron minimum thickness effective 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 Rules as amended · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
3
At bill-of-entry filing, declare the IUPAC name and CAS number of constituent chemicals as mandatory additional qualifiers for all Chapter 39 imports filed on or after 01-10-2023. If the consignment originates from Bangladesh, confirm whether the port-restriction conditions under Para 19 of the General Notes (DGFT Notification 7/2025-26 dated 17-05-2025) apply or whether an exemption under Para 2 or Para 3 is available.
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 the CPCB portal registration but overlooking the ongoing EPR target obligations under Rule 7.3 — registration is a precondition, not the full discharge of the importer's liability. Importers who register once and do not file annual EPR returns or meet collection targets remain in default under the Plastic Waste Management Rules, exposing the enterprise to closure notices and confiscation of non-compliant consignments. The Rule 4(2) SUP prohibition is product-scope specific; a film used as wrapping around sweet boxes or cigarette packets falls squarely within the banned category regardless of thickness.

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Frequently asked

Does HSN 3920 59 12 require BIS certification?

No, no BIS Quality Control Order covers this flexible plain plastic film tariff line. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with concurrent MoEFCC product prohibitions under Rule 4 and CBIC chemical-qualifier requirements for Chapter 39.

Is the CPCB portal registration a one-time formality or does it carry recurring obligations?

Registration is mandatory before import under Rule 6, but Rule 7.3 prescribes ongoing EPR obligations — including annual collection, recycling, and reporting targets — that continue for the life of the import activity; non-fulfilment of targets after registration is itself an enforcement trigger.

Does the Rule 4(2) single-use plastic prohibition apply to all flexible plain film under this HSN?

Only to specific end-use categories listed in Rule 4(2) — wrapping films around sweet boxes, invitation cards, cigarette packets, and similar described commodities — with effect from 01-07-2022; films made of compostable plastic are carved out under Rule 4(3), and all other flexible film applications outside the listed categories remain importable subject to CPCB EPR compliance.

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