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HomeHSNChapter 39HSN 3920 79 11

Rigid, plain

Rigid plain sheets of other cellulose derivatives

CPCB CLEARANCE · MEFCC CLEARANCE

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.

What this is
HSN code
3920 79 11
Chapter
39 · Plastics and articles thereof
Primary regulator
CPCB · Plastic Waste Management (Amendment) Rules, 2022
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. 1
    Register 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
  2. 2
    Declare 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
  3. 3
    Verify 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
A word of counsel

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.

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Frequently asked
Does HSN 3920 79 11 require BIS certification?
No, rigid plain plastic sheets of other cellulose derivatives are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CPCB EPR registration as the operative obligations.
Are the IUPAC name and CAS number declarations mandatory at the bill of entry stage for this HSN?
Yes. Per CBIC Circulars 15/2023-Cus and 18/2023-Cus, these chemical-identity qualifiers are mandatory for all Chapter 39 imports on bills of entry filed on or after 01-10-2023, and customs will not grant out-of-charge without them.
Does the single-use plastic prohibition under Rule 4(2) apply to all goods classified under HSN 3920 79 11?
Only if the imported article falls within the specifically enumerated single-use plastic categories prohibited from 01-07-2022; the prohibition does not apply to compostable plastic commodities per Rule 4(3), and rigid cellulose-derivative sheets used for non-enumerated purposes remain importable subject to CPCB EPR registration.
Last verified against gazette notifications: 2026-05-16. Source: CPCB / MEFCC / DGFT / CBIC / Indian Customs CUSDATA.
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