Rigid, plain

Rigid plain poly(vinyl butyral) sheets, film, foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 91 10 (Rigid, plain poly(vinyl butyral) sheets) 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) plastic-waste prohibition regime and CBIC mandatory IUPAC/CAS-number qualifier declarations under Chapters 28, 29, 32, 38 and 39 apply as additional clearance requirements.

What this is

HSN code

3920 91 10

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
IUPAC/CAS qualifier declaration to CBIC
Import compliance declaration 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 filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products or plastic sheets, and Rule 7.3 prescribes ongoing EPR obligations including targets and reporting on the portal.
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 as mandatory additional qualifiers at the time of filing the import declaration. These fields are compulsory for all bills of entry under Chapters 28, 29, 32, 38 and 39 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
Verify the consignment does not constitute a prohibited single-use plastic item under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and confirm compliance with the Second Amendment Rules (G.S.R. 807(E) dated 30-10-2023). If the goods originate from Bangladesh, check applicability of port restrictions under Para 19 of the General Notes to the ITC (HS) 2022 as introduced by DGFT Notification 7/2025-26 dated 17-05-2025.
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 common error on this tariff line is filing the bill of entry before completing CPCB portal registration — the EPR registration is a precondition for lawful import, not a post-clearance formality, and an unregistered importer faces both consignment detention and CPCB enforcement under the Plastic Waste Management Rules. Separately, the IUPAC/CAS qualifier obligation under CBIC Circulars 15/2023-Cus and 18/2023-Cus is a bill-of-entry-level field requirement; omission triggers a paperless-processing rejection at the gateway before the goods even reach the PGA-facilitation queue.

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Frequently asked

Does HSN 3920 91 10 require BIS certification?

No, rigid plain poly(vinyl butyral) sheets are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC plastic-waste prohibitions and CBIC chemical-qualifier declarations as concurrent obligations.

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

The CPCB EPR registration certificate should be held current and available for verification; the mandatory IUPAC/CAS qualifier declarations are entered directly in the electronic import declaration per CBIC Circulars 15/2023-Cus and 18/2023-Cus, effective for all bills of entry filed on or after 01-10-2023.

Do the single-use plastic prohibitions under Rule 4(2) affect rigid poly(vinyl butyral) sheets?

The prohibition targets specifically identified single-use plastic items listed in Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022; rigid plain PVB sheets are not on that list, but importers must confirm the consignment does not include any prohibited form and should also verify compliance with the Second Amendment Rules (G.S.R. 807(E) dated 30-10-2023) for any subsequent amendments to the prohibited-items schedule.

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