Flexible, plain

Flexible plain polyester plastic film, sheet, foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 69 22 (Flexible, plain polyester plastic film) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance 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) single-use plastic prohibition under Rule 4(2) of those Rules and Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls apply as additional clearance requirements, with mandatory IUPAC/CAS-number qualifiers under CBIC Circular 15/2023-CUS.

What this is

HSN code

3920 69 22

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
ITC (HS) policy declaration from DGFT
Chapter 39 IUPAC/CAS qualifiers from CBIC

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 on the CPCB centralised EPR portal as an importer of plastic packaging under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, and ensure EPR obligations under Rule 7.3 are met before filing the bill of entry. The registration certificate must be current and available for customs verification.
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 all constituent chemicals at the time of filing the import declaration in e-Sanchit. These Chapter 39 qualifiers are mandatory for all bills of entry filed on or after 01-10-2023 under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify the consignment does not constitute a prohibited single-use plastic item under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). If the goods are imported from Bangladesh, confirm applicability of port restrictions under DGFT Notification 7/2025-26 dated 17-05-2025, Para 19.
G.S.R. 807(E) dated 30-10-2023 · G.S.R. 571(E) dated 12-08-2021 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is registering on the CPCB EPR portal but failing to discharge the annual EPR targets prescribed under Rule 7.3, treating registration as full compliance. EPR registration is the gateway obligation; ongoing target fulfilment and annual returns are equally binding, and customs may verify EPR account status at the bill-of-entry stage. Importers sourcing from Bangladesh must separately check whether the consignment falls within the exempted-goods list under Paras 2 and 3 of DGFT Notification 7/2025-26 before routing through any non-notified port.

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Frequently asked

Does HSN 3920 69 22 require BIS certification?

No, flexible plain polyester plastic film is not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board's EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with single-use plastic prohibitions enforced by the Ministry of Environment, Forest and Climate Change.

Are IUPAC name and CAS number declarations mandatory at the bill-of-entry stage for this HSN?

Yes. For all bills of entry filed on or after 01-10-2023, the IUPAC name and CAS number of constituent chemicals are mandatory additional qualifiers for Chapter 39 imports, per CBIC Circulars 15/2023-CUS and 18/2023-CUS; omission risks bill-of-entry rejection.

Does the single-use plastic prohibition under Rule 4(2) apply to flexible polyester film under this tariff line?

The prohibition targets specific items listed in Rule 4(2) — such as wrapping films around sweet boxes and invitation cards — with effect from 01-07-2022; flexible polyester film not falling within those listed categories is not prohibited, but importers must verify end-use and confirm the goods are not compostable-plastic equivalents under Rule 4(3).

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