Rigid, plain
Rigid plain polyamide plastic sheets and film
HSN 3920 92 11 (Rigid, plain polyamide plastic 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 (MoEF&CC) notified single-use plastic prohibitions and carry-bag thickness minima that apply at import stage. Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays, including mandatory IUPAC/CAS qualifier declarations for Chapter 39, apply concurrently.
- EPR registration certificate from CPCB
- IUPAC and CAS number declaration to CBIC
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register as an importer on the CPCB centralised portal before filing any bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration for importers of plastic packaging products, plastic sheets, or carry bags; Rule 7.3 prescribes your EPR obligations once registered.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
- 2Declare the IUPAC name and CAS number of each constituent chemical for all Chapter 39 imports on the bill of entry from the time of filing. These additional qualifiers are mandatory for all 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
- 3Verify the consignment does not fall within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 (effective 01-07-2022), and confirm carry bags meet the 120-micron minimum thickness effective 31-12-2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). If goods originate from or transit Bangladesh, check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under Para 19 of the ITC (HS) General Notes.Rule 4(1)(c) and Rule 4(2) of Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is completing the CPCB portal registration once and treating it as a standing clearance, without tracking EPR target obligations under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. EPR registration is a precondition to import, but non-fulfilment of annual EPR targets is an independent compliance failure that can attract enforcement under the Environment (Protection) Act, 1986 and may ground subsequent consignments. Separately, the IUPAC/CAS qualifier declaration is verified at the bill-of-entry stage; omission causes out-of-charge delay even when the CPCB registration is current.