Rigid, plain

Rigid plain sheets and film of regenerated cellulose

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 71 91 (Rigid, plain sheets of regenerated cellulose) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, notified vide G.S.R. 133(E) dated 16-02-2022. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) import policy, and the Central Board of Indirect Taxes and Customs (CBIC) mandates IUPAC name and CAS number declarations for all Chapter 39 imports from 01-10-2023.

What this is

HSN code

3920 71 91

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 and CAS number 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 EPR portal before filing any bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, plastic sheets, and carry bags; Rule 7.3 prescribes the EPR obligations that flow from that registration.
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 the constituent chemicals as mandatory additional qualifiers for Chapter 39 imports. These fields are mandatory for all bills of entry filed on or after 01-10-2023 and are in addition to existing import declarations.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify compliance with the Plastic Waste Management (Second Amendment) Rules, 2023, notified vide G.S.R. 807(E) dated 30-10-2023, for any updates to EPR obligations. Additionally, confirm whether DGFT Notification 7/2025-26 dated 17-05-2025 port-restriction conditions under Para 19 of the General Notes apply to the specific consignment origin.
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 before completing CPCB EPR portal registration — the registration is a pre-condition, not a post-clearance obligation, and customs out-of-charge on an unregistered importer constitutes a violation of Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022. The IUPAC and CAS number qualifier fields are separately mandatory at declaration stage under CBIC Circulars 15/2023-CUS and 18/2023-CUS; an incomplete declaration will stall e-Sanchit processing independently of the EPR status.

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Frequently asked

Does HSN 3920 71 91 require BIS certification?

No, rigid plain sheets of regenerated cellulose 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 and CBIC chemical-qualifier declarations as the binding obligations at the bill-of-entry stage.

Which specific plastic waste management amendments must an importer track for this HSN?

Importers must comply with the original Plastic Waste Management (Amendment) Rules, 2022 notified vide G.S.R. 133(E) dated 16-02-2022, the amendments under G.S.R. 571(E) dated 12-08-2021, and the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide G.S.R. 807(E) dated 30-10-2023.

Do the Single Use Plastic prohibitions under Rule 4(2) of the Plastic Waste Management Rules affect imports under this tariff line?

Potentially. Rule 4(2) prohibits import of specified single use plastic items effective 01-07-2022, but the prohibition does not apply to commodities made of compostable plastic under Rule 4(3); importers should confirm the end-use category and material specification of the consignment before shipment.

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