Rigid, plain

Rigid plain PET sheets, plates, film and foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 62 10 (rigid, plain poly(ethylene terephthalate) sheet) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility 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 (MoEFCC) single-use plastic prohibitions and thickness-floor rules under the same notification apply at the import stage. CBIC mandatory IUPAC/CAS-number qualifiers for Chapter 39 and DGFT import-policy conditions constitute additional clearance requirements.

What this is

HSN code

3920 62 10

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
Chapter 39 IUPAC/CAS qualifiers from CBIC
ITC (HS) policy declaration 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 for importers of plastic packaging products or plastic sheets, and Rule 7.3 prescribes extended-producer-responsibility obligations that attach at the import stage. Non-registration exposes the consignment to detention and the importer to liability under the Environment (Protection) Act, 1986.
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 of the imported PET sheet in the bill of entry. These additional qualifiers are mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023, per 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
Confirm the imported product does not fall within the single-use plastic prohibitions in Rule 4(2) of the Plastic Waste Management Rules, and ensure any carry-bag or wrapping film meets the thickness floors (75 microns from 30-09-2021; 120 microns from 31-12-2022). Verify compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) for any changes affecting this product category.
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

A word of counsel

The most common error on this tariff line is treating CPCB EPR registration as a post-import administrative formality. Registration must be in place before the bill of entry is filed; customs out-of-charge will not be granted to an importer whose EPR registration is absent or lapsed. Additionally, DGFT Notification 7/2025-26 dated 17-05-2025 introduced port restrictions on imports from Bangladesh under Para 19 of the General Notes to ITC (HS) 2022 — verify whether the consignment's origin triggers these restrictions before booking the shipment.

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Frequently asked

Does HSN 3920 62 10 require BIS certification?

No, rigid plain PET 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 IUPAC/CAS declaration requirements administered by the Central Board of Indirect Taxes and Customs for Chapter 39 imports.

Are the IUPAC name and CAS number declarations required for every bill of entry under this tariff line?

Yes. For all bills of entry under Chapter 39 filed on or after 01-10-2023, declaration of the IUPAC name and CAS number of constituent chemicals is mandatory per CBIC Circular 15/2023-Cus dated 07-06-2023 and CBIC Circular 18/2023-Cus dated 30-06-2023; omission results in a deficient declaration and customs hold.

Do the single-use plastic prohibitions under Rule 4(2) affect imports of rigid PET sheets under this HSN?

The Rule 4(2) prohibition targets specific finished single-use plastic commodities such as plates, cups, cutlery, and wrapping films around sweet boxes; rigid plain PET sheet supplied as an industrial intermediate is generally outside the prohibited list, but the importer must confirm the end-use and ensure the product does not match a prohibited commodity description under the Plastic Waste Management (Second Amendment) Rules, 2023.

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