Other

Other plastic plates, sheets, film, foil and strip (non-cellular, unreinforced)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 59 19 (other non-cellular, unreinforced plastic plates, sheets, film, foil and strip) is subject to Central Pollution Control Board (CPCB) mandatory importer registration under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022) and Extended Producer Responsibility (EPR) obligations under Rule 7.3. The Ministry of Environment, Forest and Climate Change (MoEFCC) single-use plastic prohibition regime, DGFT import-policy controls, and mandatory IUPAC/CAS chemical qualifiers under CBIC Circular 15/2023-Cus apply as additional clearance requirements.

What this is

HSN code

3920 59 19

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

CPCB portal registration from CPCB
EPR compliance declaration from CPCB
IUPAC/CAS qualifier declaration 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 portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. EPR obligations for importers, including targets and annual returns, are governed by Rule 7.3 of the same Rules; non-registration renders the consignment liable to detention at the port of import.
Rule 6 and Rule 7.3, Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · MoEFCC Letter F.No.B-17011/7/UPC-II-PWM(MLP)/2021/12900 dated 01-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
2
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing, as mandatory qualifiers under Chapters 28, 29, 32, 38 and 39 of the Customs Tariff Act, 1975. These fields are mandatory for all bills of entry filed on or after 01-10-2023 and must be furnished in addition to existing declarations.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the goods are not within the single-use plastic (SUP) prohibition list under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, effective 01-07-2022, and that any carry bags of virgin or recycled plastic meet the 120-micron minimum thickness from 31-12-2022. Confirm compliance with the Second Amendment Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where applicable, DGFT Notification 7/2025-26 dated 17-05-2025 regarding Bangladesh-origin port restrictions under Para 19 of the ITC (HS) 2022 General Notes.
Rule 4(1)(c) and Rule 4(2), Plastic Waste Management (Amendment) Rules, 2022 · 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

A word of counsel

The single most common error on this tariff line is completing CPCB portal registration but failing to activate EPR targets and annual return obligations under Rule 7.3 before the first shipment — CPCB treats EPR non-compliance as a separate contravention from registration failure, and both attract independent enforcement action. Additionally, importers of film or foil products near the 120-micron carry-bag threshold frequently omit the thickness declaration in the bill of entry, which customs officers treating Chapter 39 qualifiers as mandatory can use to detain the consignment pending CPCB verification.

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Frequently asked

Does HSN 3920 59 19 require BIS certification?

No. No BIS Quality Control Order covers this residual plastic sheet, film, foil and strip category. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC mandatory chemical-qualifier declarations as concurrent overlays.

Which plastic products are absolutely prohibited from import under this tariff line?

Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits, with effect from 01-07-2022, wrapping or packing films around sweet boxes, invitation cards and cigarette packets, and PVC banners under 100 microns; compostable plastic items under Rule 4(3) are exempt from the sub-rule (2)(b) prohibition.

Does DGFT Notification 7/2025-26 affect all imports of this HSN or only Bangladesh-origin shipments?

The port restrictions introduced under Para 19 of the ITC (HS) 2022 General Notes by DGFT Notification 7/2025-26 dated 17-05-2025 apply only to imports from Bangladesh; goods from other origins are not subject to those port restrictions, though the CPCB registration and EPR obligations remain universal.

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