Other

Cellulose acetate plastic sheets, film, foil and strip (other)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 73 29 (other plates, sheets, film, foil and strip of cellulose acetate) is subject to Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility (EPR) obligations under Rule 6 and Rule 7.3 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 overlapping policy controls, including mandatory IUPAC name and CAS number declarations for Chapter 39 imports. Single-use plastic prohibitions under Rule 4(2) of the Plastic Waste Management Rules and the CPCB centralised-portal registration requirement must be satisfied before out-of-charge.

What this is

HSN code

3920 73 29

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 portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Comply with Rule 7.3 EPR obligations — failure to maintain a current CPCB registration renders each consignment liable to detention and refusal of out-of-charge.
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 of the imported plastic material as mandatory qualifiers on the bill of entry at the time of filing. These declarations are required for all Chapter 39 imports on bills of entry filed on or after 01-10-2023.
CBIC Circular 15/2023-CUS dated 07-06-2023; CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify the imported product does not fall within the single-use plastic prohibition categories under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) covering any further category updates. Where imports originate from Bangladesh, check applicability of port restrictions under DGFT Notification 7/2025-26 dated 17-05-2025.
G.S.R. 807(E) dated 30-10-2023; G.S.R. 571(E) dated 12-08-2021; DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is registering on the CPCB portal at the time of the first shipment rather than before it — the portal registration is a pre-import condition, not a post-arrival remedy, and customs officers conducting PGA-facilitated bill verification will refuse out-of-charge where registration proof is absent. Additionally, EPR obligations under Rule 7.3 are ongoing and tied to imported quantities; importers who register but fail to meet annual EPR targets face CPCB enforcement action independent of the customs clearance.

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Frequently asked

Does HSN 3920 73 29 require BIS certification?

No. No BIS Quality Control Order covers cellulose acetate plastic sheets, film, foil or strip. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with IUPAC and CAS number declaration requirements administered by CBIC under Circulars 15/2023-CUS and 18/2023-CUS.

Are cellulose acetate film strips subject to the single-use plastic prohibition under Rule 4(2)?

Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits specific single-use plastic commodities with effect from 01-07-2022; however, Rule 4(3) exempts commodities made of compostable plastic. Whether a particular cellulose acetate product falls within the prohibited categories must be verified against the enumerated list before the consignment is shipped.

Does the Bangladesh port-restriction under DGFT Notification 7/2025-26 apply to this tariff line?

DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the General Notes of the ITC (HS) 2022, restricting import of certain goods from Bangladesh through specified ports; the exemptions under Para 2 and Para 3 must be checked to determine whether this specific cellulose acetate product and the intended port of entry are covered.

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