Rigid, plain

Rigid plain polyester plastic sheets, film and foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 69 91 (Rigid, plain polyester sheets) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration obligations under Rule 6 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) single-use plastic prohibition under Rule 4(2) of the same Rules and mandatory IUPAC/CAS chemical qualifier declarations under CBIC Circular 15/2023-Cus apply as concurrent clearance requirements.

What this is

HSN code

3920 69 91

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E))

Customs documentation

EPR registration certificate from CPCB
IUPAC/CAS qualifier declaration to 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
Register as an importer on the CPCB centralised portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before the first consignment is filed. Rule 7.3 prescribes the Extended Producer Responsibility obligations of importers of plastic packaging products, plastic sheets, carry bags, and multi-layered packaging.
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 bill of entry, declare the IUPAC name and CAS number of each constituent chemical in the mandatory additional-qualifier fields for Chapter 39 imports. These declarations are mandatory for all bills of entry filed on or after 01-10-2023.
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 commodity under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023. If the goods originate from Bangladesh, confirm port-restriction applicability under Para 19 of the General Notes of the ITC (HS) 2022.
G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most frequent compliance gap on this tariff line is filing the bill of entry before the importer's CPCB EPR registration is active. An unregistered importer cannot satisfy the Rule 6 portal-registration requirement at the time of out-of-charge, exposing the consignment to detention and ground rent while the registration is processed post-arrival. Additionally, the IUPAC/CAS qualifier obligation applies to Chapter 39 holistically — the absence of these fields in an import declaration filed after 01-10-2023 is itself a basis for Customs to withhold out-of-charge, independent of the EPR status.

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Frequently asked

Does HSN 3920 69 91 require BIS certification?

No, rigid plain polyester plastic sheets are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with EPR registration on the CPCB centralised portal as the operative entry requirement.

Are there any port restrictions applicable to this HSN for imports from Bangladesh?

DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 into the General Notes of the ITC (HS) 2022, imposing port restrictions on certain goods imported from Bangladesh to India; importers must verify whether this tariff line falls within the notified goods list and the exemptions stated in Paras 2 and 3.

Does the single-use plastic prohibition under Rule 4(2) affect all polyester sheet imports under this HSN?

No — Rule 4(2) prohibits specific enumerated single-use plastic commodities (plates, cups, cutlery, straws, wrapping films around sweet boxes, etc.) with effect from 01-07-2022; rigid plain polyester sheets used for industrial or non-SUP purposes are not captured by the prohibition, though the EPR registration obligation under Rule 6 applies regardless of end-use.

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