Other

Plastic film and sheet of other cellulose derivatives

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 79 99 (Other plates, sheets, film, foil and strip of other cellulose derivatives) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance under 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) prohibition on specified single-use plastic items and the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy apply as additional clearance requirements.

What this is

HSN code

3920 79 99

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022

Customs documentation

EPR registration certificate from CPCB
IUPAC and CAS number declaration to CBIC
Single-use plastic compliance declaration to 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 as an importer on the CPCB centralised EPR portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Rule 7.3 independently prescribes EPR obligations for importers of plastic packaging, multi-layered packaging, plastic sheets, and carry bags — maintain current registration and EPR fulfilment records.
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 all constituent chemicals on the bill of entry at the time of filing. These additional qualifiers are mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023 and must be provided in the format specified in Annex-1 of CBIC Circular 18/2023-CUS.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify that the consignment does not comprise any single-use plastic items prohibited under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 with effect from 01-07-2022, and that any carry bags meet the minimum thickness of 120 microns required from 31-12-2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and where imports originate 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 ITC (HS) 2022.
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 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The single most common error on this tariff line is completing the CPCB EPR portal registration once and treating it as a standing clearance. EPR obligations under Rule 7.3 are year-on-year fulfilment requirements — registration alone does not discharge the annual EPR target, and a shortfall exposes the importer to MoEFCC enforcement and detention of subsequent consignments. Separately, the IUPAC and CAS declaration requirement under CBIC Circular 18/2023-CUS is checked at bill-of-entry stage; consignments filed without these qualifiers are liable to be held for amendment, attracting demurrage and ground rent.

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Frequently asked

Does HSN 3920 79 99 require BIS certification?

No, no BIS Quality Control Order covers this product family of other cellulose derivative plastic film and sheet. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC chemical-qualifier declarations as additional requirements.

Are all plastic films under HSN 3920 79 99 subject to the single-use plastic prohibition?

Only commodities matching the items listed under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — such as wrapping or packing films around sweet boxes, invitation cards, and cigarette packets — are prohibited; films made of compostable plastic are exempt under Rule 4(3).

Does the Bangladesh port-restriction notification under DGFT Notification 7/2025-26 apply to this HSN?

It applies where the goods originate from Bangladesh and fall within the scope of Para 19 of the General Notes to ITC (HS) 2022; importers should verify against Paras 2 and 3 of that notification for any listed exemptions before routing the consignment.

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