Other

Plastic film and sheet of other cellulose derivatives

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 79 19 (plastic film and sheet of other cellulose derivatives) 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 (MoEF&CC) Single-Use Plastic prohibition under Rule 4(2) of those Rules and DGFT import-policy controls under the ITC (HS) 2022 apply as additional clearance requirements. Mandatory IUPAC name and CAS number qualifiers for Chapter 39 imports must be declared at the bill-of-entry stage with effect from 01-10-2023.

What this is

HSN code

3920 79 19

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration from CPCB
IUPAC/CAS qualifiers from CBIC
ITC (HS) policy declaration to 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 EPR portal before filing any bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging, plastic sheets, or multi-layered packaging; Rule 7.3 prescribes the EPR obligations that flow from that registration.
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 as mandatory additional qualifiers at the time of filing the import declaration. These fields are compulsory for all Chapter 39 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
Verify that the goods do not fall within the Single-Use Plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — specifically wrapping or packing films covered by the prohibited category list 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). If importing from Bangladesh, check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under Para 19 of the General Notes to the ITC (HS) 2022.
Rule 4(2) of the 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 frequent error on this tariff line is completing the CPCB EPR portal registration but failing to fulfil the ongoing Extended Producer Responsibility obligations under Rule 7.3, which require importers to meet annual EPR targets and report plastic-waste volumes — non-compliance exposes the importer to enforcement under the Environment (Protection) Act, 1986, separate from any customs detention at the bill-of-entry stage. The SUP prohibition under Rule 4(2) applies to the product category, not merely the end-use declared by the importer; a consignment of wrapping or packing film falling within the prohibited list is liable to confiscation regardless of the buyer's stated end-use.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3920 79 19 require BIS certification?

No, no BIS Quality Control Order covers plastic film and sheet of other cellulose derivatives under this tariff line. Import is governed by Central Pollution Control Board EPR registration requirements under the Plastic Waste Management (Amendment) Rules, 2022 and MoEF&CC Single-Use Plastic prohibition rules.

Are the IUPAC name and CAS number declarations mandatory at the bill of entry for this HSN?

Yes. Per CBIC Circulars 15/2023-Cus dated 07-06-2023 and 18/2023-Cus dated 30-06-2023, IUPAC name and CAS number qualifiers are mandatory for all Chapter 39 import declarations filed on or after 01-10-2023; omission renders the bill of entry incomplete and liable to customs detention.

Does the Single-Use Plastic prohibition under Rule 4(2) apply to all film and sheet products under this HSN?

Only if the specific product falls within the enumerated prohibited categories — including wrapping or packing films — effective 01-07-2022; the carve-out in Rule 4(3) exempts commodities made of compostable plastic, and the carry-bag thickness requirement of 120 microns from 31-12-2022 applies to carry bags rather than generic film or sheet.

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