Rigid, plain

Rigid plain polyester plastic sheets, plates, film

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 69 31 (rigid, plain sheets and plates of other polyesters) 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) notification G.S.R. 571(E) dated 12-08-2021 and the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) impose Single Use Plastic prohibitions and carry-bag thickness minima as additional compliance requirements. CBIC Chapter 39 mandatory IUPAC-name and CAS-number qualifiers apply at the bill-of-entry filing stage.

What this is

HSN code

3920 69 31

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — Extended Producer Responsibility

Customs documentation

EPR registration from CPCB
IUPAC and CAS qualifiers from CBIC
SUP compliance declaration to MoEFCC

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 filing any bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, sheets, or carry bags; Rule 7.3 prescribes the EPR obligations that flow from that registration.
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
At the time of filing the import declaration, declare the IUPAC name and CAS number of each constituent chemical in the mandatory additional qualifiers field. These declarations are mandatory under Chapter 39 for all bills of entry filed on or after 01-10-2023 and must be submitted in the format prescribed in Annex-1 of the referenced CBIC circular.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify that the goods do not fall within the Single Use Plastic prohibition categories under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, operative from 01-07-2022. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where the consignment originates from Bangladesh, assess port-restriction applicability under Para 19 of the General Notes to ITC (HS) 2022 per DGFT Notification 7/2025-26 dated 17-05-2025.
Rule 4(2) of Plastic Waste Management (Amendment) Rules, 2022 · 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 CPCB EPR registration before shipment but neglecting the CBIC Chapter 39 IUPAC and CAS qualifier declarations at the bill-of-entry stage — fields that became mandatory from 01-10-2023. A bill of entry filed without those qualifiers is liable to be held at the port for amendment, triggering demurrage and ground rent while the declarant obtains the required chemical identity data from the foreign supplier. The SUP prohibition check is a separate and antecedent gate: consignments containing prohibited single-use plastic items are subject to confiscation regardless of EPR registration status.

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Frequently asked

Does HSN 3920 69 31 require BIS certification?

No, rigid plain polyester plastic sheets under this tariff line are not subject to any BIS Quality Control Order. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022 and the Plastic Waste Management (Second Amendment) Rules, 2023, with mandatory CBIC Chapter 39 chemical-identity qualifiers at the bill-of-entry stage.

What thickness requirements apply to carry bags made of this material?

Under Rule 4(1)(c) of the Plastic Waste Management (Amendment) Rules, 2022, carry bags of virgin or recycled plastic must be not less than 75 microns with effect from 30-09-2021 and not less than 120 microns from 31-12-2022; carry bags below those thresholds are prohibited from import.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to this HSN?

The restriction applies where the consignment falls within the goods regulated under Para 19 of the General Notes to ITC (HS) 2022; exempted goods are identified in Paras 2 and 3 of that notification, and the importer must assess applicability against the specific product before routing the shipment.

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