Other

Cellulose acetate plastic sheets, film and foil (other)

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 73 99 (Other cellulose acetate plastic sheets, film and foil) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration 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) prohibition on specified single-use plastic items under Rule 4(2) applies concurrently, and CBIC mandatory chemical-qualifier declarations are required at the bill-of-entry stage for all imports under Chapter 39.

What this is

HSN code

3920 73 99

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration and importer obligations

Customs documentation

EPR registration certificate from CPCB
IUPAC name and CAS number declaration to 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 before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, carry bags, multi-layered packaging and plastic sheets; Rule 7.3 prescribes the corresponding EPR obligations to be discharged post-import.
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
At the time of filing the import declaration, declare the IUPAC name and CAS number of each constituent chemical in the mandatory qualifier fields in e-Sanchit. These fields are mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023 and are in addition to existing declarations.
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 constitute a prohibited single-use plastic item under Rule 4(2) of the Plastic Waste Management Rules (effective 01-07-2022), and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). Where the goods are sourced from Bangladesh, assess applicability of the port-restriction regime under Para 19 of the General Notes to the ITC (HS) 2022 introduced by DGFT Notification 7/2025-26 dated 17-05-2025.
Rule 4(2) of the Plastic Waste Management Rules · 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 filing the bill of entry without prior CPCB portal registration, treating EPR as a post-import administrative formality. CPCB registration is a pre-clearance condition: consignments imported by an unregistered entity are liable to detention pending regularisation, with demurrage and ground rent accruing at the port. The chemical-qualifier declaration (IUPAC name and CAS number) is a separate CBIC mandatory field — its absence triggers a mismatch flag at the gate and delays out-of-charge independently of the EPR status.

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Frequently asked

Does HSN 3920 73 99 require BIS certification?

No, cellulose acetate plastic sheets and film at this 8-digit level fall outside the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board's EPR registration framework under the Plastic Waste Management (Amendment) Rules, 2022, with concurrent MoEFCC single-use plastic prohibitions and CBIC chemical-qualifier obligations.

Which carry-bag thickness requirements apply under the Plastic Waste Management Rules to imports under this tariff line?

Rule 4(1)(c) of the Plastic Waste Management Rules requires carry bags made of virgin or recycled plastic to be at least 75 microns thick from 30-09-2021 and at least 120 microns thick from 31-12-2022; goods below these thresholds are prohibited from import, stocking and sale.

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

It may apply: Para 19 of the General Notes to the ITC (HS) 2022, introduced by DGFT Notification 7/2025-26 dated 17-05-2025, restricts import of certain goods from Bangladesh through specified ports. Importers should verify whether this HSN falls within the listed goods and, if so, consult the exempted-goods carve-outs in Paras 2 and 3 of that notification.

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