Rigid, plain
Rigid plain polyester plastic sheets, film and foil
HSN 3920 69 11 (rigid, plain polyester plates/sheets/film/foil) 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 (MoEF&CC) single-use plastic prohibition and carry-bag thickness mandates under Rule 4 of the same Rules apply at import. DGFT policy controls and CBIC Chapter 39 chemical-qualifier declarations are additional clearance requirements.
- EPR registration certificate from CPCB
- IUPAC/CAS qualifier declaration from CBIC
- SUP prohibition compliance declaration from MoEF&CC
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 CPCB centralised EPR portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Rule 7.3 of the same Rules prescribes the EPR obligations of importers, including target fulfilment and annual return obligations.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
- 2Verify that the goods do not fall within the single-use plastic categories prohibited under Rule 4(2) of the Plastic Waste Management Rules with effect from 01-07-2022, and that any carry bags of plastic sheeting are not less than 75 microns (from 30-09-2021) or 120 microns (from 31-12-2022). Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023).Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management Rules as amended · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
- 3Declare the IUPAC name and CAS number of all constituent chemicals in the bill of entry at the time of filing, as mandatory Chapter 39 additional qualifiers. This declaration is required for all bills of entry filed on or after 01-10-2023 and is in addition to existing import 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
The most common error on this tariff line is completing CPCB portal registration without verifying whether the specific sheet or film product falls within the Rule 4(2) single-use plastic prohibition — a prohibition that applies at import stage, not merely at the point of sale. An EPR registration does not override the SUP prohibition: consignments of prohibited categories arrive with valid CPCB credentials yet remain liable to seizure and confiscation under the Environment (Protection) Act, 1986. Additionally, importers with Bangladesh-origin sourcing should assess applicability of DGFT Notification 7/2025-26 dated 17-05-2025 and its port restrictions under Para 19 of the General Notes to the ITC (HS) 2022.