Rigid, plain

Rigid plain sheets of unsaturated polyester plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 63 10 (Rigid, plain sheets of unsaturated polyesters) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance obligations under 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) prohibitions on single-use plastics and carry-bag thickness thresholds apply concurrently, and CBIC mandatory IUPAC/CAS-number qualifiers for Chapter 39 imports are required at bill-of-entry stage from 01-10-2023.

What this is

HSN code

3920 63 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 number declaration to CBIC
Import compliance declaration from MoEFCC

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. Rule 7.3 of those Rules imposes EPR obligations on importers of plastic packaging, plastic sheets, carry bags, and multi-layered packaging; non-registration renders the importation liable to refusal of out-of-charge.
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, as mandatory qualifiers for all Chapter 39 imports. These fields are in addition to existing declarations and apply 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 · Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
3
Verify that the goods do not constitute prohibited single-use plastic commodities under Rule 4(2) of the Plastic Waste Management Rules, as amended by G.S.R. 571(E) dated 12-08-2021, and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). If the consignment originates from Bangladesh, assess applicability of port restrictions under Para 19 of the General Notes 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 CPCB portal registration once and treating it as a standing clearance, without tracking EPR target obligations under Rule 7.3 that accrue on each import. EPR targets are updated periodically, and an importer with a valid registration but unmet EPR obligations faces enforcement under the Plastic Waste Management Rules, including consignment detention pending compliance. The G.S.R. 807(E) second-amendment obligations also introduced changes that post-date the original 2022 registration workflow and require a separate compliance review.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3920 63 10 require BIS certification?

No, no BIS Quality Control Order covers rigid plain sheets of unsaturated polyester plastics. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with concurrent MoEFCC prohibitions and CBIC chemical-qualifier mandates at bill-of-entry stage.

Are the IUPAC name and CAS number declarations mandatory for every bill of entry under Chapter 39?

Yes. Per CBIC Circulars 15/2023-CUS and 18/2023-CUS, these chemical qualifiers have been mandatory for all Chapter 39 import declarations filed on or after 01-10-2023; omission results in the bill of entry being non-compliant at the time of filing.

Does the single-use plastic prohibition under Rule 4(2) affect imports of rigid plain polyester sheets under this HSN?

The prohibition targets specific enumerated commodities such as plates, cups, cutlery, and wrapping films; rigid plain unsaturated polyester sheets used as industrial material are not automatically prohibited, but importers must confirm end-use and product form do not fall within the Schedule II categories, with compostable-plastic goods exempt under Rule 4(3).

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