Other
Non-cellular polyester plastic sheets, film and foil (other)
HSN 3920 69 19 (other non-cellular, non-reinforced polyester plastic sheets, film, foil and strip) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) 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 (MoEFCC) Single Use Plastic prohibition under Rule 4(2) and thickness mandates under Rule 4(1)(c) apply as concurrent obligations, with DGFT policy controls and CBIC mandatory chemical-qualifier declarations as additional clearance requirements at the bill of entry.
- EPR registration from CPCB
- IUPAC and CAS declarations 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 CPCB centralised portal for Extended Producer Responsibility before filing the bill of entry. Registration is mandatory under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, and Rule 7.3 sets out the EPR obligations that apply from the date of first import.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 Chapter 39 qualifiers. These declarations are required for all bills of entry filed on or after 01-10-2023 and are in addition to the standard import declaration; non-declaration results in consignment hold at the bill of entry stage.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Confirm the imported product does not fall within the Single Use Plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, effective 01-07-2022, and that any carry-bag or film meets the 120-micron minimum thickness requirement effective 31-12-2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide G.S.R. 807(E) dated 30-10-2023.Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
The most frequent error on this tariff line is completing the CPCB EPR registration but treating it as a one-time formality rather than a continuing compliance obligation: Rule 7.3 imposes ongoing EPR targets on importers that are audited against the portal record, and a registration that lapses or shows no reported tonnage attracts enforcement independent of whether customs out-of-charge was granted. Additionally, importers sourcing from Bangladesh must assess the port-restriction regime introduced under Para 19 of the ITC (HS) 2022 General Notes via DGFT Notification 7/2025-26 dated 17-05-2025, as this can restrict the permissible port of entry irrespective of EPR status.