Other
PET plastic film, foil and strip (non-cellular, unlaminated)
HSN 3920 62 90 (PET plastic film, foil and strip — other) is subject to Extended Producer Responsibility (EPR) registration obligations administered by the Central Pollution Control Board (CPCB) under Rule 6 and Rule 9(1) of Schedule II 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) and Directorate General of Foreign Trade (DGFT) apply concurrent policy controls, including a Single-Use Plastic prohibition and mandatory IUPAC/CAS chemical-qualifier declarations at bill of entry for Chapter 39 imports.
- EPR registration certificate from CPCB
- IUPAC/CAS chemical qualifiers from CBIC
- ITC (HS) policy compliance 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 the first bill of entry is filed. Registration must cover the specific plastic packaging category; Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 separately prescribes importer EPR obligations that attach from the date of registration.Rule 6 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 all constituent chemicals as mandatory additional qualifiers at the time of filing the import declaration. These Chapter 39 chemical qualifiers have been mandatory for all bills of entry filed on or after 01-10-2023 and are in addition to standard customs declarations.CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023 · Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
- 3Verify that the goods do not fall within the Single-Use Plastic prohibition under Rule 4(2) of the Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021 and G.S.R. 807(E) dated 30-10-2023. If the goods qualify as carry bags, confirm thickness is not less than 120 microns per Rule 4(1)(c) with effect from 31-12-2022. For consignments originating from Bangladesh, check the port-restriction conditions under Para 19 of the General Notes to the 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
The most common error on this tariff line is conflating CPCB EPR registration with a one-time event rather than a continuing obligation: importer EPR targets under Rule 7.3 attach annually, and a lapsed or uncompleted EPR obligation for a prior import period can block clearance of a subsequent consignment at the bill-of-entry stage. The Single-Use Plastic prohibition is a parallel, categorical bar — not a threshold condition — meaning a consignment that falls within Rule 4(2) categories cannot be regularised by EPR registration alone, and detention is the operative customs outcome.