Flexible, plain

Flexible plain polyester film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 69 92 (Flexible, plain polyester film/strip) 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 prohibitions and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy apply as additional overlays, and bill-of-entry chemical qualifiers under CBIC Circular 15/2023-Cus are mandatory from 01-10-2023.

What this is

HSN code

3920 69 92

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 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
Register on the CPCB centralised portal as an importer of plastic packaging before the first bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration for importers of plastic sheets, film, foil and multi-layered packaging, and Rule 7.3 imposes ongoing EPR obligations thereafter.
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
Declare the IUPAC name and CAS number of each constituent chemical at the time of filing the bill of entry, as mandatory additional qualifiers for Chapter 39 imports. These declarations have been compulsory for all bills of entry filed on or after 01-10-2023 and must be included in addition to all other existing import declarations.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Confirm the consignment does not fall within the single-use plastic prohibitions under Rule 4(2) of the Plastic Waste Management Rules, and ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023. Where the import originates from Bangladesh, verify applicability of port restrictions 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 the Plastic Waste Management Rules · 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 conflating the CPCB EPR portal registration — a pre-import obligation — with post-import EPR reporting. An importer who files a bill of entry before completing portal registration has already breached Rule 6; CPCB's centralised system cross-checks registration status at clearance, and consignments cleared without a valid registration attract monetary penalty under the Environment (Protection) Act, 1986. The Second Amendment Rules of 2023 (G.S.R. 807(E)) introduced further obligations that importers must verify independently of the 2022 regime.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3920 69 92 require BIS certification?

No. No BIS Quality Control Order covers flexible plain polyester film or strip under this tariff line. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC chemical-qualifier declarations as concurrent obligations.

Which document codes or declarations are mandatory at the bill of entry for this HSN?

IUPAC name and CAS number of constituent chemicals are mandatory qualifiers for all Chapter 39 bills of entry filed on or after 01-10-2023 under CBIC Circulars 15/2023-Cus and 18/2023-Cus; proof of CPCB portal registration as an importer under Rule 6 of the 2022 Amendment Rules must also be available.

Are imports of this product from Bangladesh subject to any port restrictions?

DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the General Notes to ITC (HS) 2022, imposing port restrictions on certain goods imported from Bangladesh; importers must verify whether this HSN falls within the restricted list or the exemptions set out in Paras 2 and 3 of that notification.

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