Flexible, plain

Flexible plain film of other cellulose derivatives

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 79 92 (Flexible, plain) is subject to Central Pollution Control Board (CPCB) extended producer responsibility (EPR) registration obligations under Rule 6 and Rule 7.3 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) prohibition on single-use plastic items and the carry-bag minimum-thickness regime apply concurrently, and importers must declare IUPAC name and CAS number for Chapter 39 goods at the bill-of-entry stage per CBIC Circular 15/2023-Cus.

What this is

HSN code

3920 79 92

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
Chapter 39 IUPAC/CAS qualifiers from 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
Register as an importer on the CPCB centralised EPR portal before the first bill of entry is filed. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, plastic sheets, carry bags, and multi-layered packaging; Rule 7.3 prescribes the EPR obligations that flow from that registration.
Rule 6 and Rule 7.3, 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
At the time of filing the import declaration, include the mandatory IUPAC name and CAS number qualifiers for each constituent chemical in the consignment. These Chapter 39 qualifiers are mandatory for all bills of entry filed on or after 01-10-2023 and are in addition to existing declarations.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Confirm the consignment does not fall within the single-use plastic prohibition operative from 01-07-2022 under Rule 4(2) of the Plastic Waste Management Rules, and that any carry-bag component meets the 120-micron minimum thickness requirement in force from 31-12-2022. Additionally, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions on imports from Bangladesh under General Notes Para 19 of the ITC (HS) 2022.
Rule 4(1)(c) and Rule 4(2), Plastic Waste Management (Amendment) Rules, 2022 · 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 completing CPCB EPR registration once and treating it as a standing clearance, while overlooking that the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) introduced further obligations that may affect compliance status. Importers who filed bills of entry before 01-10-2023 and did not update their declaration practice to include IUPAC name and CAS number qualifiers are exposed to CBIC out-of-charge refusal on subsequent shipments; the qualifier obligation applies at the time of filing, not on demand.

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Frequently asked

Does HSN 3920 79 92 require BIS certification?

No. No BIS Quality Control Order covers flexible plain film of cellulose derivatives under this tariff line. The governing framework is the Plastic Waste Management (Amendment) Rules, 2022 administered by the Central Pollution Control Board, with concurrent MoEF&CC prohibitions on single-use plastics and CBIC mandatory chemical-qualifier declarations.

Are the IUPAC name and CAS number declarations required for every bill of entry under Chapter 39?

Yes. Per CBIC Circular 15/2023-Cus and Circular 18/2023-Cus, IUPAC name and CAS number qualifiers are mandatory for all Chapter 39 import declarations filed on or after 01-10-2023; failure to include them prevents customs out-of-charge.

Does the compostable-plastic carve-out in Rule 4(3) exempt this HSN from the single-use plastic prohibition?

Only if the specific goods are made of compostable plastic as defined under the Rules; the exemption under Rule 4(3) is product-specific and does not extend to conventional cellulose-derivative film broadly, so importers must confirm material composition before relying on the carve-out.

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