Rigid, plain

Rigid plain cellulose acetate sheets, plates and film

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 73 11 (rigid plain cellulose acetate sheet) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) 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 (MoEF&CC) notification G.S.R. 571(E) dated 12-08-2021 prohibits certain single-use plastic categories and mandates minimum-thickness compliance. Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays, including mandatory Chapter 39 chemical qualifiers at bill-of-entry stage, apply as additional clearance requirements.

What this is

HSN code

3920 73 11

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 and CAS number declaration to CBIC
Single-use plastic compliance declaration from importer

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 the first bill of entry is filed. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 makes this registration mandatory for importers of plastic packaging products, plastic sheets, or multi-layered packaging; Rule 7.3 prescribes the EPR obligations that flow from 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
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing. These qualifiers are mandatory for all Chapter 39 imports filed on or after 01-10-2023 and must be submitted in the format prescribed in Annex-1 of the CBIC circular.
CBIC Circular 15/2023-Cus dated 07-06-2023; CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the product does not fall within the single-use plastic categories prohibited under Rule 4(2) of the Plastic Waste Management Rules (as amended by G.S.R. 571(E) dated 12-08-2021, with effect from 01-07-2022), and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). If the goods originate from Bangladesh, additionally check port restrictions under Para 19 of the General Notes introduced by DGFT Notification 7/2025-26 dated 17-05-2025.
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 CPCB EPR registration but neglecting to update the registration when the importer's product portfolio changes — Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 ties annual EPR targets to the registered importer's declared quantities, and a mismatch between the registered scope and actual import volumes at the port constitutes a separate violation under the Rules. Additionally, importers misread the single-use plastic prohibition as limited to retail products: wrapping or packing films within scope of Rule 4(2) include industrial-grade cellulose acetate film used for packing, and product-use declarations must reflect actual downstream application.

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Frequently asked

Does HSN 3920 73 11 require BIS certification?

No. No BIS Quality Control Order covers rigid plain cellulose acetate sheets under this tariff line. Import compliance is governed by the Central Pollution Control Board's EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with MoEF&CC prohibition and CBIC chemical-qualifier overlays.

Are there port restrictions on importing this product from Bangladesh?

Yes, if the consignment originates from Bangladesh, Para 19 of the General Notes introduced by DGFT Notification 7/2025-26 dated 17-05-2025 may impose port restrictions; Para 2 and Para 3 of that notification set out exempted goods and conditions.

What happens if a consignment contains single-use plastic items prohibited under Rule 4(2)?

Consignments containing prohibited single-use plastic categories — including wrapping or packing films within the Rule 4(2) list — are liable to confiscation and the importer faces monetary penalty; the prohibition has been in force with effect from 01-07-2022 under G.S.R. 571(E) dated 12-08-2021.

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