Rigid, plain

Rigid plain cellulose acetate sheets, plates and film

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 73 91 (rigid, plain cellulose acetate plates, sheets, film, foil and strip) 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 Ministry of Environment, Forest and Climate Change (MoEF&CC) single-use plastic prohibitions and carry-bag thickness mandates under the Plastic Waste Management Rules apply as concurrent regulatory overlays. CBIC mandatory IUPAC and CAS-number qualifiers under Chapter 39 and DGFT import-policy conditions constitute additional customs-stage requirements.

What this is

HSN code

3920 73 91

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration under Rule 6

Customs documentation

EPR registration certificate from CPCB
IUPAC and CAS number declaration to CBIC
SUp compliance declaration from MoEF&CC

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 on the CPCB centralised EPR portal as an importer of plastic packaging or plastic sheets before the first bill of entry is filed. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 makes this registration mandatory, and Rule 7.3 prescribes the EPR obligations — including collection-and-recycling targets — that flow from that 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 at the time of filing the bill of entry, as mandatory Chapter 39 qualifiers. These fields are required for all bills of entry filed on or after 01-10-2023 and are in addition to the standard import declaration under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the consignment does not constitute a prohibited single-use plastic (SUP) item under Rule 4(2) of the Plastic Waste Management Rules and that any carry-bag specification meets the 120-micron minimum thickness mandate operative from 31-12-2022. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and check DGFT Notification 7/2025-26 dated 17-05-2025 for Bangladesh-origin port restrictions under Para 19 of the General Notes if the consignment originates from Bangladesh.
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management Rules as amended by 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 common error on this tariff line is completing CPCB portal registration but failing to fulfil the downstream EPR obligations under Rule 7.3 — specifically the annual collection and recycling targets — before the next import cycle. Customs out-of-charge does not extinguish the EPR liability; MoEF&CC and CPCB enforcement for non-compliance with targets post-clearance can trigger monetary penalty and suspension of registration, effectively blocking future imports. The IUPAC and CAS-number qualifier fields are a separate, bill-of-entry-stage obligation and cannot be retrospectively filed after out-of-charge.

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Frequently asked

Does HSN 3920 73 91 require BIS certification?

No, no BIS Quality Control Order covers rigid plain cellulose acetate sheets or film. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with concurrent MoEF&CC prohibitions on single-use plastics and CBIC Chapter 39 chemical-qualifier obligations.

Are the IUPAC and CAS number declarations required at every bill of entry, or only on the first import?

They are required at every bill of entry filed on or after 01-10-2023 for all imports under Chapter 39, per CBIC Circulars 15/2023-Cus and 18/2023-Cus; there is no exemption for repeat importers or established relationships.

Do the single-use plastic prohibitions under Rule 4(2) apply to rigid cellulose acetate sheets in general, or only to specific product forms?

Rule 4(2) prohibits import of the specific commodity forms listed — plates, cups, cutlery, trays, wrapping films and related items — with effect from 01-07-2022; plain rigid cellulose acetate sheet stock not configured as a prohibited SUP item falls outside the Rule 4(2) prohibition, but the EPR registration and carry-bag thickness rules continue to apply.

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