Flexible, plain

Flexible plain polyester film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 69 32 (Flexible, plain polyester film/strip) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration requirements under Rule 6 and Rule 7.3 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) plastic waste prohibition regime and Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls apply as additional clearance requirements. Importers must also declare IUPAC name and CAS number for constituent chemicals at the bill-of-entry stage under CBIC Circular 15/2023-CUS.

What this is

HSN code

3920 69 32

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration and plastic waste compliance

Customs documentation

EPR registration certificate from CPCB
Chapter 39 IUPAC/CAS qualifiers from CBIC
ITC (HS) policy declaration 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 on the CPCB centralised portal as an importer of plastic packaging before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration; Rule 7.3 sets out the Extended Producer Responsibility obligations, including EPR targets, that apply immediately upon 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 each constituent chemical at the time of filing the import declaration. These are mandatory qualifiers for all bills of entry filed on or after 01-10-2023 under Chapter 39 and are captured in the electronic integrated declaration 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 that the consignment does not constitute a Single Use Plastic item prohibited under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 with effect from 01-07-2022, and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023. If the goods originate from Bangladesh, check the port-restriction conditions introduced by DGFT Notification 7/2025-26 dated 17-05-2025 under para 19 of the General Notes to the ITC (HS) 2022.
Rule 4(2), 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 filing the bill of entry without a live CPCB EPR registration, on the mistaken assumption that the registration can be completed post-arrival. CPCB registration is a pre-import obligation: an unregistered importer has no lawful basis under Rule 6 to bring plastic packaging into India, and the absence of a valid registration number at out-of-charge will trigger consignment detention. The IUPAC/CAS qualifier mandate under CBIC Circular 15/2023-CUS is a separate and concurrent obligation — both must be satisfied before out-of-charge is granted.

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Frequently asked

Does HSN 3920 69 32 require BIS certification?

No, flexible plain polyester film and strip falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Central Pollution Control Board's EPR registration mandate under the Plastic Waste Management (Amendment) Rules, 2022 and the MoEFCC plastic waste prohibition framework.

Is EPR registration on the CPCB portal required before the first import, and does it cover carry-bag thickness requirements?

Yes, Rule 6 registration on the CPCB centralised portal is required before the import declaration is filed. Separately, carry bags of virgin or recycled plastic must meet a minimum thickness of 120 microns from 31-12-2022 under Rule 4(1)(c) of the Plastic Waste Management (Amendment) Rules, 2022.

Does the DGFT Bangladesh port-restriction notification apply to this HSN?

It may apply where the country of origin is Bangladesh: DGFT Notification 7/2025-26 dated 17-05-2025 introduced para 19 in the General Notes to the ITC (HS) 2022 imposing port restrictions on certain goods from Bangladesh, with specific exemptions listed in paras 2 and 3 of that notification.

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