Other

Regenerated cellulose plastic sheets, film and foil (other)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 71 99 (regenerated cellulose plastic film, foil and strip) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility registration 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 prohibition and thickness rules under G.S.R. 571(E) dated 12-08-2021 apply as a concurrent overlay, with Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy conditions at the bill-of-entry stage.

What this is

HSN code

3920 71 99

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 name and CAS number declaration to CBIC
SUP prohibition compliance declaration to CBIC

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, and discharge Extended Producer Responsibility obligations under Rule 7.3 before the first consignment is filed. The EPR registration certificate must be current at the time of each bill of entry.
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 in the bill-of-entry 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 the product is not a prohibited single-use plastic item under Rule 4(2) of G.S.R. 571(E) dated 12-08-2021, as amended by the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). Ensure carry-bag imports meet the 120-micron minimum thickness requirement in force from 31-12-2022. If the consignment originates from or transits Bangladesh, confirm applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under Para 19 of the General Notes to ITC (HS) 2022.
Rule 4(1)(c) and Rule 4(2) · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most frequent error on this tariff line is completing the CPCB EPR registration once and treating it as a standing authorisation without monitoring ongoing EPR target obligations under Rule 7.3 — non-fulfilment of annual EPR targets constitutes a continuing violation independent of registration status. Additionally, importers frequently overlook the G.S.R. 807(E) second amendment to the Plastic Waste Management Rules, which expanded the scope of prohibited and regulated plastic categories beyond the original 2021 and 2022 notifications; the product characterisation check must be run against the current consolidated Rules, not the original G.S.R. 571(E) text.

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Frequently asked

Does HSN 3920 71 99 require BIS certification?

No, regenerated cellulose plastic film and foil under this tariff line is not covered by any BIS Quality Control Order. The operative framework is CPCB Extended Producer Responsibility registration under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibition rules and CBIC chemical-declaration qualifiers applying concurrently.

Are IUPAC name and CAS number declarations mandatory for every bill of entry under Chapter 39?

Yes. Per CBIC Circular 15/2023-CUS dated 07-06-2023 and Circular 18/2023-CUS dated 30-06-2023, the declaration of IUPAC name and CAS number of constituent chemicals is mandatory for all Chapter 39 bills of entry filed on or after 01-10-2023, as additional qualifiers to existing declarations.

Which single-use plastic products are prohibited from import under this regime?

Rule 4(2) of G.S.R. 571(E) dated 12-08-2021 prohibits import of enumerated SUP items with effect from 01-07-2022, including wrapping or packing films around sweet boxes, invitation cards and cigarette packets; items made of compostable plastic are exempt under Rule 4(3). The Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) should be consulted for the current consolidated list.

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