Rigid, plain

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

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 59 91 (Rigid, plain plastic plates, sheets, film, foil and strip) 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 (MoEF&CC) single-use plastic prohibition regime and Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls apply as additional clearance requirements. Importers must also declare IUPAC names and CAS numbers for constituent chemicals under CBIC Circular 15/2023-CUS.

What this is

HSN code

3920 59 91

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
IUPAC and CAS declaration from CBIC
ITC (HS) policy compliance 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 EPR portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Rule 7.3 of those Rules prescribes the EPR obligations applicable to importers of plastic packaging products, sheets, carry bags, and multi-layered packaging.
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-Customs dated 22-06-2022
2
Verify that the consignment does not fall within the single-use plastic (SUP) items prohibited under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 with effect from 01-07-2022. Plates, cups, glasses, cutlery, straws, trays, and wrapping or packing films covered by Rule 4(2)(b) may not be imported; ensure compliance of the Plastic Waste Management (Second Amendment) Rules, 2023 vide G.S.R. 807(E) dated 30-10-2023 for any subsequent category updates.
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
3
Declare the IUPAC name and CAS number of each constituent chemical at the time of filing the import declaration. These qualifiers are mandatory for all bills of entry filed on or after 01-10-2023 for goods under Chapter 39. Additionally, confirm applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions on imports from Bangladesh under Para 19 of the General Notes of ITC (HS) 2022.
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 EPR portal registration as a one-time formality without tracking the ongoing EPR obligations under Rule 7.3 — specifically the annual reporting and fulfilment targets for plastic waste collection and processing. A registered importer that fails its EPR fulfilment targets remains exposed to enforcement action by CPCB even if the initial registration was timely; the SUP prohibition carve-out for compostable plastic under Rule 4(3) is narrow and requires documentary proof of compostability to survive customs scrutiny.

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Frequently asked

Does HSN 3920 59 91 require BIS certification?

No, no BIS Quality Control Order covers this product family of rigid plain plastic plates, sheets, film, foil and strip. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with EPR registration and single-use plastic prohibition compliance as the operative requirements.

Are all rigid plastic sheets under this tariff line subject to the single-use plastic prohibition?

Only items specifically listed in Rule 4(2)(b) of the Plastic Waste Management (Amendment) Rules, 2022 are prohibited — including wrapping or packing films around sweet boxes, invitation cards and cigarette packets — while products made of compostable plastic are carved out under Rule 4(3), subject to documentary proof.

Do the CBIC IUPAC and CAS number declaration requirements apply to this HSN?

Yes. CBIC Circulars 15/2023-CUS and 18/2023-CUS mandate declaration of IUPAC names and CAS numbers for constituent chemicals for all Chapter 39 imports on bills of entry filed on or after 01-10-2023; failure to include these qualifiers at the time of filing attracts customs clearance delay.

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