Flexible, plain

Flexible plain plastic film, foil or strip (non-cellular)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 59 92 (Flexible, plain plastic film/strip) is subject to mandatory importer registration on the Central Pollution Control Board (CPCB) centralised portal under Rule 6 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 G.S.R. 571(E) and G.S.R. 807(E) impose single-use plastic prohibitions and minimum-thickness requirements on specific categories within this tariff line. The Directorate General of Foreign Trade (DGFT) Restricted-import policy and CBIC mandatory chemical-qualifier declarations apply as additional clearance requirements.

What this is

HSN code

3920 59 92

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022

Customs documentation

EPR registration certificate from CPCB
IUPAC/CAS qualifier declaration to 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 before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration of importers of plastic packaging, carry bags, multi-layered packaging, and plastic sheets; Rule 7.3 prescribes Extended Producer Responsibility obligations, including target fulfilment, that apply from the date of import.
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
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry as mandatory additional qualifiers for Chapter 39 imports. These fields are required 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.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the specific product being imported is not within the single-use plastic prohibition in force since 01-07-2022, and that any carry bag of virgin or recycled plastic meets the 120-micron minimum thickness effective 31-12-2022. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 if the goods originate from Bangladesh.
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 · 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 as a one-time formality and overlooking the annual EPR target obligations under Rule 7.3 — CPCB enforcement treats unfulfilled EPR targets as a continuing violation independent of the import-clearance stage. Additionally, importers frequently misdeclare borderline products as outside the single-use plastic prohibition; wrapping or packing films around sweet boxes, invitation cards, and cigarette packets have been explicitly prohibited since 01-07-2022 under Rule 4(2), and consignments containing these items are liable to seizure and monetary penalty under the Environment (Protection) Act, 1986.

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Frequently asked

Does HSN 3920 59 92 require BIS certification?

No, no BIS Quality Control Order covers this product family. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with single-use plastic prohibitions enforced by MoEFCC notifications G.S.R. 571(E) and G.S.R. 807(E), and mandatory IUPAC/CAS chemical qualifier declarations under CBIC Circulars 15/2023-Cus and 18/2023-Cus.

Is CPCB EPR registration required even for small-volume importers of plastic film?

Yes. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 requires all importers of plastic packaging, plastic sheets, or carry bags to register on the CPCB centralised portal regardless of import volume; there is no de minimis carve-out in the notified rules.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to this tariff line?

They apply if the goods originate from Bangladesh and fall within the regulated categories listed in Para 1 of the General Notes introduced by DGFT Notification 7/2025-26 dated 17-05-2025; Para 2 and Para 3 of that notification set out the exempted goods, and the importer must confirm applicability before routing the consignment.

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