Other
Unsaturated polyester plastic sheets, film, foil and strip (other)
HSN 3920 63 90 (other plates, sheets, film, foil and strip of unsaturated polyesters) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility registration 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 (MoEF&CC) single-use plastic prohibitions under Rule 4(2) of the same Rules apply as a concurrent compliance overlay, and Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls including port restrictions on Bangladesh-origin goods apply at the bill-of-entry stage.
- EPR registration from CPCB
- IUPAC and CAS declaration 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 as an importer on the centralised EPR portal developed by the Central Pollution Control Board before the first import. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration for importers of plastic packaging, plastic sheets, and multi-layered packaging; Rule 7.3 prescribes the EPR obligations that follow 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
- 2At the bill of entry, declare the IUPAC name and CAS number of each constituent chemical under the mandatory Chapter 39 qualifier regime. These declarations are required for all bills of entry filed on or after 01-10-2023 and must be entered at the time of filing the import declaration, not retrospectively.CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
- 3Verify that the goods do not fall within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, operative from 01-07-2022; 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, confirm port eligibility under Para 19 of the General Notes to ITC (HS) 2022 per DGFT Notification 7/2025-26 dated 17-05-2025.Plastic Waste Management (Second Amendment) Rules, 2023 (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 EPR registration on the CPCB portal but overlooking the importer-specific obligations under Rule 7.3 — registration and EPR obligation fulfilment are two distinct steps, and customs out-of-charge does not discharge the ongoing EPR reporting duty. Additionally, importers often omit the IUPAC and CAS number declaration fields at the time of filing, treating them as post-entry rectifiable; since the mandatory qualifier regime for Chapter 39 requires declaration at the point of initial filing, omission renders the bill of entry non-compliant and invites customs query, detention, and demurrage pending amendment.