Other
Non-cellular polyamide plastic film, sheet and foil
HSN 3920 92 19 (non-cellular, unreinforced polyamide plastic sheet, film, foil and strip) 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) single-use plastics prohibition under G.S.R. 571(E) dated 12-08-2021 and Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls apply as additional clearance requirements. Importers must also declare IUPAC name and CAS number for all Chapter 39 bill of entry filings on or after 01-10-2023.
- EPR registration certificate from CPCB
- IUPAC and CAS 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 EPR portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Rule 7.3 of those Rules imposes extended producer responsibility obligations on importers of plastic packaging, sheets and carry bags; non-registration renders the consignment liable to detention under the Environment (Protection) Act, 1986.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
- 2Verify that the goods do not fall within the single-use plastic prohibition operative from 01-07-2022 under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — specifically wrapping or packing films covered by that sub-rule — and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) before shipment. For carry bags, confirm thickness meets the 120-micron minimum in force from 31-12-2022 under Rule 4(1)(c).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
- 3Declare the IUPAC name and CAS number of each constituent chemical at the bill of entry stage for all filings on or after 01-10-2023; these are mandatory additional qualifiers for Chapter 39 imports. Additionally, confirm whether the DGFT Notification 7/2025-26 dated 17-05-2025 port-restriction regime under Para 19 of the General Notes applies if the consignment originates from Bangladesh.CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is registering on the CPCB EPR portal as a brand owner rather than as an importer, which creates a mismatch in compliance status and triggers CPCB scrutiny at the annual EPR return stage. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 requires a separate importer registration regardless of any concurrent brand-owner or producer registration; failure to hold the correct registration category at the time of import — not merely at year-end — is treated as a contravention of the Rules, attracting enforcement under the Environment (Protection) Act, 1986.