Rigid, plain

Rigid plain polyester plastic sheets and film

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 69 21 (Rigid, plain polyester plastic sheets) 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 (MoEFCC) prohibitions on single-use plastic commodities and thickness norms for carry bags apply as concurrent obligations. CBIC Chapter 39 mandatory IUPAC/CAS qualifier declarations and DGFT import-policy conditions provide the customs overlay.

What this is

HSN code

3920 69 21

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration

Customs documentation

EPR registration certificate from CPCB
IUPAC and CAS qualifier declaration from CBIC
Import policy compliance from DGFT

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 EPR portal before the first bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, plastic sheets, and multi-layered packaging; Rule 7.3 prescribes the EPR obligations that follow from that registration.
Rule 6 and Rule 7.3, 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 every constituent chemical at the time of filing the bill of entry. These qualifiers are mandatory under Chapter 39 for all bills of entry filed on or after 01-10-2023, per the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, and must be entered in the fields specified in Annex-1 to the relevant circulars.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify that the imported sheets are not prohibited single-use plastic commodities under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and that carry-bag configurations meet the 75-micron (from 30-09-2021) and 120-micron (from 31-12-2022) thickness thresholds. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where consignments originate from Bangladesh, check DGFT Notification 7/2025-26 dated 17-05-2025 for port restrictions under Para 19 of the General Notes to ITC (HS) 2022.
Rule 4(1)(c) and Rule 4(2), Plastic Waste Management (Amendment) Rules, 2022 · 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 the CPCB EPR portal registration but failing to maintain and report EPR obligations under Rule 7.3 on an ongoing basis — registration is not a one-time clearance but triggers annual targets and audit obligations. Separately, importers frequently overlook that the IUPAC/CAS mandatory-qualifier requirement applies at the moment of filing the import declaration, not as a post-clearance amendment; a bill of entry filed without those fields is non-compliant from the outset and may be detained pending re-filing.

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Frequently asked

Does HSN 3920 69 21 require BIS certification?

No, rigid plain polyester plastic sheets are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC Chapter 39 chemical-qualifier declarations as mandatory overlays.

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

Yes. Per CBIC Circulars 15/2023-CUS and 18/2023-CUS, IUPAC name and CAS number declarations are mandatory for all Chapter 39 bills of entry filed on or after 01-10-2023, in the format specified in Annex-1 to those circulars.

Does the prohibition on single-use plastics under Rule 4(2) extend to all rigid polyester sheets under this HSN?

The Rule 4(2) prohibition applies to specific commodities listed therein — such as plates, cups, trays, wrapping films around sweet boxes and cigarette packets — not to all rigid polyester sheet formats. Products made of compostable plastic are carved out under Rule 4(3), but the importer must establish compostability; a standard rigid polyester sheet cannot claim that exemption.

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