Other

Cellulose acetate plastic sheets, film, foil and strip (non-cellular)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 73 19 (Other cellulose acetate plastic film, foil and strip) 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). Ministry of Environment, Forest and Climate Change (MoEFCC) single-use plastic prohibitions under Rule 4(2) of the same Rules and DGFT-CBIC customs overlay requirements apply as additional clearance requirements.

What this is

HSN code

3920 73 19

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E))

Customs documentation

EPR registration from CPCB
IUPAC/CAS declaration from 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 the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, plastic sheets, and multi-layered packaging; Rule 7.3 separately prescribes EPR obligations that attach to the import transaction.
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. This declaration is mandatory for all Chapter 39 imports under CBIC Circular 15/2023-CUS and is required in addition to existing declarations; bills of entry filed on or after 01-10-2023 that omit these qualifiers are liable to detention.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify that the goods do not fall within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — wrapping or packing films around sweet boxes, invitation cards, and cigarette packets are expressly prohibited with effect from 01-07-2022. Additionally, confirm compliance with any amendments introduced by the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 for port-restricted imports from Bangladesh under Para 19 of the ITC (HS) General Notes.
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 pervasive error on this tariff line is completing the CPCB EPR registration but failing to carry forward the Rule 7.3 annual EPR obligations — registration is the entry point, not the terminus. Importers who register once and then ignore annual EPR target fulfilment and compliance reporting face cancellation of their CPCB registration, which retrospectively invalidates the import clearance basis and triggers enforcement under the Environment (Protection) Act, 1986. The IUPAC/CAS mandatory qualifier is a separate customs-declaration obligation that does not substitute for EPR compliance.

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Frequently asked

Does HSN 3920 73 19 require BIS certification?

No, non-cellular cellulose acetate plastic film, foil and strip is 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 MoEFCC single-use plastic prohibitions as the operative requirements.

Are there any single-use plastic categories within this HSN that are outright prohibited from import?

Yes. Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits, with effect from 01-07-2022, the import of wrapping or packing films used around sweet boxes, invitation cards, and cigarette packets; goods made of compostable plastic are carved out under Rule 4(3).

Does the DGFT Notification 7/2025-26 apply to all imports of this HSN or only those from Bangladesh?

The port-restriction regime under Para 19 of the ITC (HS) General Notes, introduced by DGFT Notification 7/2025-26 dated 17-05-2025, applies specifically to imports from Bangladesh; importers from other origins should confirm their status under Paras 2 and 3, which list exempted goods and categories.

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