Flexible, plain

Flexible plain cellulose acetate film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 73 92 (Flexible, plain cellulose acetate film) 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). The Ministry of Environment, Forest and Climate Change (MoEFCC) Single-Use Plastic prohibition regime and CBIC mandatory chemical-qualifier declarations under CBIC Circular 15/2023-Cus apply as additional clearance requirements at the bill-of-entry stage.

What this is

HSN code

3920 73 92

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 and CAS declaration from CBIC
SUP compliance declaration from MoEFCC

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 first bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 requires every importer of plastic packaging, plastic sheets, or carry bags to complete this registration; Rule 7.3 of the same Rules prescribes the ongoing EPR obligations and targets thereafter.
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. These chemical-qualifier fields are mandatory for all Chapter 39 imports on bills of entry filed on or after 01-10-2023, 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
Confirm the consignment does not comprise Single-Use Plastic items prohibited under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 with effect from 01-07-2022, and ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). Where imports originate from Bangladesh, assess port-restriction applicability under DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 of the General Notes, ITC (HS) 2022.
Rule 4(2), 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 common error on this tariff line is completing CPCB EPR registration after the first consignment has already arrived at port. CPCB portal registration is a precondition for lawful import, not a post-clearance formality; consignments cleared without a valid EPR registration are treated as violations of Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 and attract environmental enforcement action. Separately, the IUPAC/CAS chemical-qualifier fields in the bill of entry cannot be amended after filing without a formal amendment application, so these details must be confirmed with the foreign supplier before the bill of entry is generated.

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Frequently asked

Does HSN 3920 73 92 require BIS certification?

No, flexible plain cellulose acetate film falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC Single-Use Plastic prohibition controls and CBIC chemical-qualifier declaration requirements applying at the bill of entry.

Are there thickness restrictions on plastic carry bags or wrapping films under this tariff line?

Yes. Rule 4(1)(c) of the Plastic Waste Management (Amendment) Rules, 2022 prescribes a minimum thickness of 120 microns for carry bags made of virgin or recycled plastic from 31-12-2022; wrapping films used around sweet boxes, invitation cards, and cigarette packets are prohibited outright as Single-Use Plastic items under Rule 4(2) with effect from 01-07-2022.

Does the DGFT Bangladesh port-restriction notification affect imports of this HSN?

Potentially yes. DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the General Notes to ITC (HS) 2022, imposing port restrictions on certain goods imported from Bangladesh; importers should verify whether this HSN falls within the exempted categories listed in Paras 2 and 3 of that notification before routing the consignment.

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