Flexible, plain
Flexible plain PET film, foil and strip
HSN 3920 62 20 (Flexible, plain PET film) is subject to Central Pollution Control Board (CPCB) extended producer responsibility (EPR) 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 prohibition under Rule 4(2) of those Rules and CBIC mandatory chemical-qualifier declarations for Chapter 39 apply as additional clearance requirements.
- EPR registration from CPCB
- IUPAC and CAS qualifier from CBIC
- Import declaration from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register on the CPCB centralised EPR portal as an importer of plastic packaging before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration for importers of plastic sheets, packaging products, carry bags, or multi-layered packaging, and Rule 7.3 prescribes the EPR obligations that attach to that registration.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
- 2Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry as mandatory additional qualifiers for all Chapter 39 imports. These fields are required for all bills of entry filed on or after 01-10-2023 per CBIC Circular 15/2023-CUS and 18/2023-CUS, in addition to existing declarations 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
- 3Verify that the consignment does not constitute a prohibited single-use plastic commodity under Rule 4(2) of the Plastic Waste Management Rules, as amended. Separately 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 regarding port restrictions on imports from Bangladesh.Rule 4(2) of the Plastic Waste Management Rules · G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is completing the CPCB EPR registration only after the consignment arrives, treating it as a post-import administrative step rather than a pre-filing prerequisite. Rule 6 requires registration before the import is made; a bill of entry filed without a valid CPCB EPR registration number is liable to detention at port, and the obligation to meet annual EPR targets under Rule 7.3 commences from the date of registration — meaning delayed registration also defers the commencement of the EPR cycle and creates a compliance gap for subsequent import consignments.