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HomeHSNChapter 39HSN 3920 69 29

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Non-cellular polyester film, foil and strip of other polyesters

CPCB CLEARANCE · MEFCC CLEARANCE

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.

What this is
HSN code
3920 69 29
Chapter
39 · Plastics and articles thereof
Primary regulator
CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration and compliance
Customs documentation
  • EPR registration certificate from CPCB
  • IUPAC and CAS declaration from CBIC
  • ITC (HS) 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. 1
    Register 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
  2. 2
    Declare 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
  3. 3
    Verify 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
A word of counsel

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.

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Frequently asked
Does HSN 3920 69 29 require BIS certification?
No. No BIS Quality Control Order covers non-cellular polyester film, foil and strip of other polyesters. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with single-use plastic prohibition and EPR registration obligations as the operative compliance framework.
Are the IUPAC and CAS number declarations required for every bill of entry under this HSN?
Yes. Per CBIC Circulars 15/2023-Cus and 18/2023-Cus, the IUPAC name and CAS number of constituent chemicals are mandatory additional qualifiers for all Chapter 39 bills of entry filed on or after 01-10-2023, with no product-specific exemption for this tariff line.
Does the single-use plastic prohibition under Rule 4(2) apply to polyester film and foil under this HSN?
The prohibition targets specific commodities listed in Rule 4(2) — including wrapping or packing films around sweet boxes and invitation cards — and goods made of compostable plastic are exempt under Rule 4(3). Importers must verify whether their specific product falls within the prohibited commodity list before shipment.
Last verified against gazette notifications: 2026-05-16. Source: CPCB / MEFCC / DGFT / CBIC / Indian Customs CUSDATA.
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