Other

Polycarbonate plastic sheets, film and foil (non-cellular, unlaminated)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 61 90 (other polycarbonate plastic plates, sheets, film, foil and strip) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration obligations 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 (MoEFCC) notified prohibition and thickness-compliance obligations for single-use plastic items and carry bags apply as a concurrent overlay. DGFT policy controls and mandatory IUPAC/CAS-number declaration at bill of entry under CBIC Circular 15/2023-CUS and 18/2023-CUS apply as additional clearance requirements.

What this is

HSN code

3920 61 90

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/CAS number declaration to CBIC
Import 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 centralised portal developed by the Central Pollution Control Board under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022. Registration must be current at the time of filing each bill of entry; importers of plastic packaging products, carry bags, multi-layered packaging, or plastic sheets are mandatorily covered under Rule 7.3 for EPR obligations.
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 at the time of filing. This mandatory declaration under Chapter 39 applies to all bills of entry filed on or after 01-10-2023 and is in addition to all existing declarations.
CBIC Circular 15/2023-CUS dated 07-06-2023; CBIC Circular 18/2023-CUS dated 30-06-2023
3
Confirm the goods do not fall within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and verify compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). Where the goods originate from Bangladesh, verify port-restriction eligibility under DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 of General Notes of ITC (HS) 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 completing the CPCB EPR registration once and treating it as a standing clearance, without updating EPR targets or annual return obligations under Rule 7.3. A lapsed or unfulfilled EPR obligation converts every subsequent import into a non-compliant transaction under the Plastic Waste Management Rules, exposing the importer to detention at the port of entry and monetary penalty under the Environment (Protection) Act, 1986. Compliance with the Second Amendment Rules (G.S.R. 807(E) dated 30-10-2023) must also be verified, as obligations introduced post the 2022 rules are independently enforceable.

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Frequently asked

Does HSN 3920 61 90 require BIS certification?

No, no BIS Quality Control Order covers non-cellular, unlaminated polycarbonate plastic sheets and foil under this tariff line. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC chemical-declaration requirements applying concurrently.

Is CPCB EPR registration required even if the polycarbonate sheets are imported as industrial raw material rather than consumer packaging?

Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 applies to importers of plastic sheets and plastic packaging products; importers must register on the CPCB centralised portal regardless of downstream end-use, and Rule 7.3 EPR obligations follow from that registration.

Are there port restrictions for this tariff line when importing from Bangladesh?

Yes. DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the General Notes of ITC (HS) 2022, imposing port restrictions on certain goods imported from Bangladesh; importers must verify whether this HSN falls within the exempted categories listed in Paras 2 and 3 of that notification.

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