Other

Regenerated cellulose plastic sheets, film and strip (other)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 71 19 (other plates, sheets, film, foil and strip of regenerated cellulose) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) 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 (MoEFCC) notifications G.S.R. 571(E) and G.S.R. 133(E) impose single-use plastic prohibitions and thickness minima that apply at the bill-of-entry stage. Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays, including mandatory IUPAC/CAS qualifier declarations for Chapter 39 imports, apply as additional clearance requirements.

What this is

HSN code

3920 71 19

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (EPR registration regime)

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 filing the bill of entry. Rule 7.3 of the same Rules imposes EPR obligations on importers of plastic packaging, sheets, carry bags, and multi-layered packaging; non-registration attracts enforcement under the Environment (Protection) Act, 1986.
Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · MoEFCC Letter F.No. B-17011/7/UPC-II-PWM(MLP)/2021/12900 dated 01-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
2
Declare the IUPAC name and CAS number of all constituent chemicals in the bill of entry at the time of filing, as mandatory Chapter 39 qualifiers. These fields are in addition to existing import declarations and are required 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 product is not a prohibited single-use plastic item under Rule 4(2) of the Plastic Waste Management Rules. Carry bags of virgin or recycled plastic must meet the 120-micron thickness minimum in force from 31-12-2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and check DGFT Notification 7/2025-26 dated 17-05-2025 for port restrictions on Bangladesh-origin goods under para 19 of the General Notes if applicable.
Rule 4(1)(c) and Rule 4(2) of the 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 portal registration but failing to fulfil ongoing EPR obligations under Rule 7.3 — registration and EPR compliance are distinct requirements, and a registered importer who does not meet annual EPR targets remains in default under the Plastic Waste Management Rules. Separately, importers of film or strip products near the carry-bag category routinely miscalculate thickness compliance; a consignment below 120 microns is liable to seizure and confiscation regardless of CPCB registration status.

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Frequently asked

Does HSN 3920 71 19 require BIS certification?

No. No BIS Quality Control Order covers plates, sheets, film, foil or strip of regenerated cellulose under this tariff line. Import is governed by the Central Pollution Control Board's EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with CBIC and DGFT policy overlays.

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

Yes. Per CBIC Circulars 15/2023-Cus and 18/2023-Cus, IUPAC and CAS number declarations are mandatory for all Chapter 39 imports in bills of entry filed on or after 01-10-2023 and cannot be furnished post-filing as a rectification.

Does the single-use plastic prohibition under Rule 4(2) apply to regenerated cellulose film imported under this HSN?

The prohibition applies to the specific commodities listed in Rule 4(2) — including wrapping or packing films around sweet boxes and similar articles — and does not apply to commodities made of compostable plastic per Rule 4(3); importers should verify the end-use category of their product against the prohibited list before shipment.

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