Other

Non-cellular polyester film, sheet and strip (other polyesters)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 69 99 (Other polyester plastic film, sheet and strip) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility registration 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 (MoEF&CC) single-use plastic prohibition under Rule 4(2) of the same Rules applies as a substantive import-gate restriction effective 01-07-2022, and IUPAC name and CAS number qualifiers are mandatory at bill-of-entry filing under CBIC Circular 15/2023-Cus.

What this is

HSN code

3920 69 99

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration and SUP prohibition

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 as an importer on the CPCB centralized portal for Extended Producer Responsibility before filing any bill of entry for plastic packaging products or plastic sheets. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 makes this registration a precondition for import, and Rule 7.3 prescribes the EPR obligations that flow from it.
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 in the bill of entry at the time of filing, as mandatory qualifiers for all Chapter 39 imports. These fields are in addition to existing declarations and apply to 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 that the goods do not fall within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management Rules — prohibited categories include wrapping or packing films around sweet boxes, invitation cards and cigarette packets — and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023. If the consignment originates from Bangladesh, check port-restriction applicability under DGFT Notification 7/2025-26 dated 17-05-2025.
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 treating CPCB EPR registration as a post-import administrative formality. Rule 6 requires registration before import, and customs out-of-charge without a valid CPCB registration exposes the importer to seizure and penalty under the Environment (Protection) Act, 1986. A separate and equally overlooked trap is the carry-bag thickness threshold: non-cellular polyester sheet supplied as carry-bag stock must meet the 120-micron minimum from 31-12-2022, and sub-threshold goods are treated as prohibited even if the EPR registration is current.

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Frequently asked

Does HSN 3920 69 99 require BIS certification?

No, no BIS Quality Control Order covers non-cellular polyester film, sheet or strip under this tariff line. Import is governed by Central Pollution Control Board Extended Producer Responsibility registration under the Plastic Waste Management (Amendment) Rules, 2022, with the single-use plastic prohibition overlay administered by MoEF&CC.

Are the IUPAC name and CAS number declarations mandatory at the time of filing the bill of entry?

Yes. For all Chapter 39 bills of entry filed on or after 01-10-2023, the IUPAC name and CAS number of constituent chemicals must be declared at filing under CBIC Circulars 15/2023-Cus and 18/2023-Cus; they cannot be added as a post-filing amendment.

Does the single-use plastic prohibition under Rule 4(2) apply to all polyester film imports under this HSN?

Only to those products that fall within the enumerated prohibited categories — such as wrapping or packing films around sweet boxes, invitation cards and cigarette packets — with effect from 01-07-2022; the prohibition does not extend to compostable plastic commodities per Rule 4(3).

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