Flexible, plain

Flexible plain film of other cellulose derivatives

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 79 12 (Flexible, plain) 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 (MoEFCC) single-use plastic prohibitions under Rule 4(2) of the Plastic Waste Management Rules and DGFT import-policy controls apply as additional overlays. CBIC Circular 15/2023-Cus mandates declaration of IUPAC name and CAS number for Chapter 39 imports at the time of filing.

What this is

HSN code

3920 79 12

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration regime

Customs documentation

EPR registration from CPCB
IUPAC and CAS declaration to CBIC
Import 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 of importers of plastic packaging, carry bags, multi-layered packaging, or plastic sheets; Rule 7.3 prescribes EPR obligations that attach at the point of 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
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing. These fields are mandatory for all Chapter 39 imports on bills of entry filed on or after 01-10-2023 and must be provided in the format prescribed in Annex-1 to the relevant CBIC circular.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify the consignment does not fall within the single-use plastic prohibitions under Rule 4(2) of the Plastic Waste Management Rules or within the carry-bag minimum-thickness requirements under Rule 4(1)(c). Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and check whether DGFT Notification 7/2025-26 dated 17-05-2025 port restrictions on imports from Bangladesh apply to this consignment.
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 treating CPCB EPR registration as a post-import administrative formality rather than a pre-clearance obligation. Customs officers verifying PGA-facilitated bills are required to confirm that the importer's CPCB registration is active on the centralised portal before out-of-charge; an importer whose registration has lapsed or was never obtained faces consignment detention and potential liability under the Environment (Protection) Act, 1986. The IUPAC/CAS declaration failure is a separate ground for detention under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 — both obligations must be satisfied concurrently.

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Frequently asked

Does HSN 3920 79 12 require BIS certification?

No. No BIS Quality Control Order covers flexible plain film of other cellulose derivatives. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with EPR registration and MoEFCC single-use plastic restrictions as the operative compliance framework.

Which document codes or portal references must be uploaded in e-Sanchit for this tariff line?

The regulatory record prescribes CPCB portal registration evidence and the IUPAC/CAS chemical declaration as mandatory at the bill-of-entry stage per CBIC Circular 15/2023-Cus and Circular 18/2023-Cus; confirm current document codes with the CBIC ICES system, as the CCR does not specify an e-Sanchit document code for the EPR certificate.

Are flexible plastic films of cellulose derivatives affected by the single-use plastic prohibition effective 01-07-2022?

Not categorically, but importers must verify the end-use application: wrapping or packing films falling within Rule 4(2)(b) of the Plastic Waste Management Rules are prohibited, while films made of compostable plastic are exempt under Rule 4(3).

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