Rigid, plain

Rigid plain polycarbonate sheets, plates and film

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 61 10 (rigid, plain polycarbonate sheets) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility 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 (MoEFCC) notified the underlying single-use plastic prohibition and carry-bag thickness standards, while the Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) impose chemical-qualifier declarations and, where applicable, Bangladesh-origin port restrictions.

What this is

HSN code

3920 61 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022

Customs documentation

EPR registration certificate from CPCB
IUPAC and CAS qualifier 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 portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Comply with Extended Producer Responsibility obligations prescribed under Rule 7.3 of those Rules, including EPR targets for plastic packaging.
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 as mandatory qualifiers on the bill of entry at the time of filing, for all imports under Chapter 39. This requirement applies to all bills of entry filed on or after 01-10-2023.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Confirm that the polycarbonate sheet product does not fall within the prohibited single-use plastic categories under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 (prohibition effective 01-07-2022), and ensure compliance with the amendments introduced by G.S.R. 807(E) dated 30-10-2023. Where consignments originate from Bangladesh, verify applicable port restrictions under Para 19 of the General Notes, ITC (HS) 2022, per DGFT Notification 7/2025-26 dated 17-05-2025.
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 at the corporate level once and treating it as perpetually sufficient — EPR targets under Rule 7.3 are annual obligations tied to import volumes, and failure to meet the prescribed targets in a compliance year constitutes a distinct violation independent of the registration status. Importers should also note that the IUPAC and CAS declaration requirement under CBIC Circulars 15/2023-Cus and 18/2023-Cus is a bill-of-entry-level obligation, and a missing or incorrect chemical qualifier will result in out-of-charge being withheld by the assessing officer.

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Frequently asked

Does HSN 3920 61 10 require BIS certification?

No, rigid plain polycarbonate sheets are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with CBIC chemical-qualifier declaration requirements and DGFT policy overlays applying at the bill-of-entry stage.

Is CPCB registration required even if the polycarbonate sheet is not sold as packaging?

Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 requires registration of importers of plastic sheets on the CPCB centralised portal; the obligation attaches to the importer category irrespective of the downstream end-use of the imported sheet.

Do the single-use plastic prohibitions under Rule 4(2) apply to rigid polycarbonate sheets at this HSN?

The Rule 4(2) prohibition targets specific enumerated single-use plastic commodities such as cutlery, straws, and wrapping films; rigid polycarbonate sheets used as structural or industrial material are not within those enumerated categories, but importers must confirm the product is not configured as a prohibited item and must separately verify carry-bag thickness standards if the product is reworked into carry bags.

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