Flexible, plain

Flexible plain regenerated cellulose film, foil or sheet

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 71 92 (Flexible, plain regenerated cellulose film) 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) notification G.S.R. 571(E) dated 12-08-2021 governs thickness and single-use-plastic prohibitions, and CBIC Instruction 09/2022-Customs dated 22-06-2022 mandates customs-level compliance. DGFT Notification 7/2025-26 dated 17-05-2025 introduces port restrictions on imports from Bangladesh where applicable.

What this is

HSN code

3920 71 92

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration from CPCB
IUPAC and CAS number 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 EPR portal before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, plastic sheets, or carry bags, and Rule 7.3 prescribes EPR obligations; non-compliance renders the import unlawful 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 · 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 import declaration — these are mandatory qualifiers for all bills of entry under Chapter 39 filed on or after 01-10-2023. Upload the declaration in the manner specified in Annex-1 to the relevant CBIC circulars.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify that the consignment conforms to the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and, where origin is Bangladesh, confirm applicability of DGFT Notification 7/2025-26 dated 17-05-2025 — Para 19 introduces port restrictions on specified goods from Bangladesh, with exemptions under Paras 2 and 3.
Plastic Waste Management (Second Amendment) Rules, 2023 · 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 the CPCB portal registration after the bill of entry is filed rather than before it. CPCB EPR registration is a pre-import condition, not a post-clearance formality; consignments assessed without a valid registration reference are liable to detention pending regularisation, and demurrage accrues immediately. Separately, importers overlook the IUPAC/CAS qualifier mandate for Chapter 39 declarations, which triggers a deficiency notice at the system level and delays out-of-charge independently of the EPR clearance.

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Frequently asked

Does HSN 3920 71 92 require BIS certification?

No. No BIS Quality Control Order covers flexible plain regenerated cellulose film or sheet. Import is governed by the Central Pollution Control Board's EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC notifications setting product-specification and prohibition standards.

Which single-use plastic prohibitions are relevant to this tariff line?

Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits the manufacture, import, stocking and sale of specified single-use plastic items including wrapping or packing films around sweet boxes, invitation cards and cigarette packets with effect from 01-07-2022; Rule 4(3) exempts commodities made of compostable plastic.

Do the Bangladesh-origin port restrictions under DGFT Notification 7/2025-26 apply to all regenerated cellulose film imports?

Not necessarily — Para 19 of the General Notes introduced by DGFT Notification 7/2025-26 dated 17-05-2025 applies only to specified goods from Bangladesh; importers must check whether this HSN falls within the notified list and verify exemptions under Paras 2 and 3 before routing the shipment.

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