Rigid, plain
Rigid plain sheets of other cellulose derivatives
HSN 3920 79 11 (Rigid, plain sheets of other cellulose derivatives) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility 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) single-use plastic prohibition and thickness mandates apply concurrently, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls, including port restrictions for Bangladesh-origin goods, apply as additional clearance requirements.
- EPR registration certificate from CPCB
- IUPAC name and CAS number declaration to CBIC
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register on the CPCB centralised portal as an importer of plastic packaging under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022. The registration must be active before filing the bill of entry, and the Extended Producer Responsibility obligations for importers under Rule 7.3 of the same Rules must be fulfilled on an ongoing basis.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
- 2Declare the IUPAC name and CAS number of each constituent chemical of the plastic product on the bill of entry, as mandatory qualifiers under Chapters 28, 29, 32, 38 and 39 of the Customs Tariff Act, 1975. These fields are mandatory for all 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
- 3Verify that the consignment does not fall within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management Rules, effective 01-07-2022, and that any carry bag imported meets the 120-micron minimum thickness requirement from 31-12-2022. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) before filing the declaration.Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
The most frequent error on this tariff line is conflating CPCB portal registration — a pre-import condition — with post-clearance EPR target compliance. Registration on the CPCB centralised portal is a bill-of-entry prerequisite; an importer who has obtained a licence but failed to complete portal registration faces detention and denial of out-of-charge. Additionally, importers sourcing from Bangladesh must check DGFT Notification 7/2025-26 dated 17-05-2025 for port restrictions introduced under Para 19 of the General Notes before placing the purchase order.