Rigid, plain

Rigid plain sheets of other cellulose derivatives

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 79 91 (rigid, plain sheets of other cellulose derivatives) 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) single-use plastic prohibition under Rule 4(2) and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy apply as concurrent overlays.

What this is

HSN code

3920 79 91

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E))

Customs documentation

EPR registration from CPCB
IUPAC name and CAS number declaration to CBIC
Chapter 39 qualifiers from CBIC

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 on the CPCB centralised EPR portal as an importer of plastic packaging product before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration, and Rule 7.3 prescribes the consequent EPR obligations the importer must discharge 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
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing, as mandatory additional qualifiers for Chapter 39 imports. This requirement applies to all bills of entry filed on or after 01-10-2023 and is in addition to existing import declarations.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023 · Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
3
Verify the consignment does not constitute a prohibited single-use plastic item under Rule 4(2) of the Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021. Additionally, check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 for any port restrictions on imports from Bangladesh under Para 19 of the General Notes to ITC (HS) 2022.
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 registering on the CPCB EPR portal but failing to fulfil the ongoing importer obligations under Rule 7.3 — EPR registration is a gate condition, not a one-time clearance. Consignments cleared without an active EPR registration expose the importer to enforcement under the Plastic Waste Management Rules and potential detention at port; the G.S.R. 807(E) second amendment of 30 October 2023 further tightened compliance timelines that some importers overlook after initial registration.

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Frequently asked

Does HSN 3920 79 91 require BIS certification?

No, rigid plain 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 EPR registration and single-use plastic prohibition obligations as the operative requirements.

Are the IUPAC name and CAS number declarations mandatory for this Chapter 39 tariff line?

Yes. Per CBIC Circulars 15/2023-Cus and 18/2023-Cus, the IUPAC name and CAS number of constituent chemicals are mandatory additional qualifiers for all Chapter 39 bills of entry filed on or after 01-10-2023.

Does the single-use plastic prohibition under Rule 4(2) apply to cellulose-derivative sheets under this HSN?

Rule 4(2) prohibits specific single-use plastic items with effect from 01-07-2022; however, Rule 4(3) exempts commodities made of compostable plastic. Importers must verify whether the specific end-product form falls within the prohibited categories or qualifies for the compostable-plastic exemption.

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