Flexible, plain

Flexible plain polyamide film, sheet or foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 92 12 (Flexible, plain polyamide film/sheet/foil) 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) notified single-use plastic prohibitions and thickness minima under G.S.R. 571(E) dated 12-08-2021 apply as concurrent obligations, with CBIC Instruction 09/2022-Customs and DGFT policy controls as additional clearance overlays.

What this is

HSN code

3920 92 12

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration, Rule 6

Customs documentation

EPR registration from CPCB
IUPAC/CAS declaration 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 filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration of importers of plastic packaging, plastic sheets, carry bags, and multi-layered packaging, and Rule 7.3 prescribes EPR obligations that must be fulfilled post-import.
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
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing. These qualifiers are mandatory for all Chapter 39 imports under bills of entry filed on or after 01-10-2023 and must be entered in the format prescribed in Annex-1 of the relevant CBIC circular.
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 constitute a prohibited single-use plastic item under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, operative from 01-07-2022. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where applicable, check port restrictions under DGFT Notification 7/2025-26 dated 17-05-2025 for imports from Bangladesh.
Rule 4(2), 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 completing CPCB EPR registration as a one-time formality and then neglecting the ongoing EPR obligations under Rule 7.3, which require annual targets and returns. An importer whose registration lapses or who has not met EPR targets is in breach of the Plastic Waste Management Rules independently of the customs out-of-charge status — and the G.S.R. 807(E) Second Amendment Rules, 2023 introduced additional compliance obligations that pre-2023 registrations may not cover.

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Frequently asked

Does HSN 3920 92 12 require BIS certification?

No, flexible plain polyamide film and sheet are not within the BIS Quality Control Order regime. 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-declaration overlays as concurrent requirements.

Are the IUPAC name and CAS number declarations mandatory at the time of filing the bill of entry, or can they be added later?

They are mandatory at the time of filing for all bills of entry filed on or after 01-10-2023, per CBIC Circulars 15/2023-CUS and 18/2023-CUS; the fields cannot be deferred or corrected post-assessment without a formal amendment.

Do the single-use plastic prohibitions under Rule 4(2) apply to flexible polyamide film imported under this HSN?

The Rule 4(2) prohibition applies to the specific enumerated items operative from 01-07-2022; flexible plain polyamide film used as industrial packaging is not itself a listed prohibited commodity, but if the film is configured or sold as wrapping film around sweet boxes, invitation cards or cigarette packets, the prohibition applies directly.

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