Rigid, plain

Rigid plain cellulose acetate sheets, film, foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 73 21 (Rigid, plain cellulose acetate film/sheet) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 6 and Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022). The Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) apply additional policy overlays, including mandatory IUPAC name and CAS number declaration for Chapter 39 imports effective 01-10-2023.

What this is

HSN code

3920 73 21

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 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 all importers of plastic packaging products or plastic sheets, and Rule 7.3 prescribes EPR obligations including annual targets.
Rule 6 and Rule 7.3, 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, as a mandatory Chapter 39 qualifier. This declaration is required for all bills of entry filed on or after 01-10-2023 and must appear in the format specified in Annex-1 to the relevant CBIC circular.
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 (G.S.R. 807(E) dated 30-10-2023) and, where the consignment originates from Bangladesh, confirm port eligibility under Para 19 of the General Notes to the ITC (HS) 2022 per DGFT Notification 7/2025-26 dated 17-05-2025.
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 EPR registration once at onboarding and failing to update annual EPR targets or recycling obligations as prescribed under Rule 7.3 — a lapse that constitutes a continuing violation of the Plastic Waste Management Rules and can result in consignment detention at the port. The IUPAC and CAS declaration obligation is a separate, bill-of-entry-level requirement and is not satisfied by the EPR registration; both must be in place independently before out-of-charge is granted.

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Frequently asked

Does HSN 3920 73 21 require BIS certification?

No, rigid plain cellulose acetate sheets and film 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 CBIC chemical-declaration overlays and DGFT ITC (HS) policy conditions.

Is the CPCB EPR portal registration required even for small-volume imports of cellulose acetate sheet?

Yes. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 requires registration of all importers of plastic sheets on the CPCB centralised portal regardless of volume, and Rule 7.3 imposes EPR obligations on registered importers.

Do the single-use plastic prohibitions under Rule 4(2) of the Plastic Waste Management Rules affect imports of rigid cellulose acetate sheet?

The Rule 4(2) prohibition effective 01-07-2022 targets specific single-use plastic commodities such as cutlery, straws, and wrapping films; rigid plain cellulose acetate sheets used for industrial or commercial purposes are not within that prohibited list, though compliance with thickness norms under Rule 4(1)(c) and the Second Amendment Rules (G.S.R. 807(E) dated 30-10-2023) must be confirmed for each end-use application.

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