Other
Non-cellular polyester film, foil and strip of other polyesters
HSN 3920 69 29 (non-cellular, unreinforced polyester film, foil and strip of other polyesters) 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) prohibitions on single-use plastic and thickness mandates for carry bags apply at import, alongside CBIC mandatory chemical-qualifier declarations for Chapter 39 bills of entry filed on or after 01-10-2023.
- EPR registration certificate 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 on the CPCB centralised portal as an importer before filing the first bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration of importers of plastic packaging products, plastic sheets and multi-layered packaging; Rule 7.3 sets out EPR obligations including annual targets and filing of EPR returns.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 at the time of filing. These declarations are mandatory for all Chapter 39 imports filed on or after 01-10-2023 and must be submitted as additional qualifiers in e-Sanchit in the manner specified in Annex-1 of the CBIC circular.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Verify that the goods do not constitute a prohibited single-use plastic commodity under Rule 4(2) of the Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021 and G.S.R. 807(E) dated 30-10-2023 (Second Amendment Rules, 2023). If the consignment is a carry bag or wrapping film, confirm it meets the minimum 120-micron thickness requirement in force from 31-12-2022.Rule 4(1)(c) and Rule 4(2) · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
The most common error on this tariff line is completing the CPCB portal registration but omitting the annual EPR target filings thereafter, treating registration as a one-time event. Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 imposes ongoing EPR obligations on importers — not merely a portal entry — and failure to meet annual targets or file returns exposes the importer to enforcement action under the Environment (Protection) Act, 1986, including consignment detention and monetary penalty. Importers sourcing from Bangladesh should also verify applicability of port restrictions under DGFT Notification 7/2025-26 dated 17-05-2025, General Notes Para 19.