Other

Non-cellular plastic plates, sheets, film, foil and strip (other polymers)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 59 99 (Other non-cellular plastic plates, sheets, film, foil and strip) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 6 and Rule 7.3 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 (MEFCC) notifications G.S.R. 571(E) and G.S.R. 807(E) impose thickness minima on carry bags and a prohibition on specified single-use plastic commodities. CBIC chemical-qualifier declarations under Chapters 28, 29, 32, 38 and 39 and DGFT import-policy conditions administered by the Directorate General of Foreign Trade (DGFT) apply as additional clearance requirements.

What this is

HSN code

3920 59 99

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
IUPAC name and CAS number 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 on the CPCB centralised portal as an importer of plastic packaging under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Rule 7.3 of the same Rules prescribes EPR obligations that must be fulfilled post-clearance; the registration certificate must be current at the time 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 at the time of filing the bill of entry. These fields are mandatory for all bills of entry under Chapter 39 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 the goods are not within the prohibited single-use plastic (SUP) categories banned with effect from 01-07-2022 under Rule 4(2) of the Plastic Waste Management Rules, and that any carry bags comply with the 120-micron thickness minimum 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 whether DGFT Notification 7/2025-26 dated 17-05-2025 (Para 19 port restrictions on imports from Bangladesh) applies to the specific shipment.
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 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is treating EPR registration as a post-import administrative formality rather than a pre-clearance prerequisite. CPCB portal registration must exist before the bill of entry is filed; an importer without a live registration on the centralised portal has no valid compliance status at the time customs processes the declaration, exposing the consignment to detention and ground rent pending rectification. Separately, the SUP prohibition under Rule 4(2) is product-specific — wrapping or packing films around sweet boxes, invitation cards, and cigarette packets are prohibited regardless of polymer type, so confirming end-use before shipment is essential.

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Frequently asked

Does HSN 3920 59 99 require BIS certification?

No, non-cellular plastic plates, sheets, film and foil under this tariff line fall outside the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MEFCC notifications setting product-level restrictions and CBIC chemical-qualifier requirements applying at the bill of entry.

Are IUPAC name and CAS number declarations mandatory for all bills of entry under Chapter 39?

Yes, these additional qualifiers have been mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023, per CBIC Circular 15/2023-Cus dated 07-06-2023 and CBIC Circular 18/2023-Cus dated 30-06-2023; omitting them prevents electronic processing of the declaration.

Does the SUP prohibition under Rule 4(2) apply to all plastic film imported under this HSN?

Only to the specific commodity types listed in Rule 4(2) — including wrapping or packing films around sweet boxes, invitation cards and cigarette packets — with effect from 01-07-2022; Rule 4(3) exempts commodities made of compostable plastic from the sub-rule (2)(b) prohibition.

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