Rigid, plain

Rigid plain polyamide plastic sheets, plates, film

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 92 91 (rigid, plain polyamide plastic sheets) 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) Single-Use Plastic prohibitions under Rule 4(2) and Chapter 39 IUPAC/CAS chemical-qualifier declarations mandated by the Central Board of Indirect Taxes and Customs (CBIC) apply as additional clearance requirements.

What this is

HSN code

3920 92 91

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022

Customs documentation

EPR registration certificate from CPCB
IUPAC/CAS qualifier declaration to CBIC
SUP prohibition 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 centralised CPCB portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before the first consignment is filed. Comply with EPR obligations under Rule 7.3, including reporting of plastic packaging quantities imported; non-registration attracts enforcement under the Environment (Protection) Act, 1986.
Rule 6 and Rule 7(3) of 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 for all Chapter 39 imports filed on or after 01-10-2023. These qualifiers are mandatory at the time of filing under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 and non-declaration will prevent customs out-of-charge.
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 prohibited single-use plastic items under Rule 4(2) of the Plastic Waste Management Rules (prohibited with effect from 01-07-2022), confirm carry-bag thickness is at or above 120 microns where applicable, and ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). Where imports originate from Bangladesh, check port-restriction conditions under DGFT Notification 7/2025-26 dated 17-05-2025 (General Note Para 19).
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

A word of counsel

The most frequent error on this tariff line is completing the CPCB portal registration but failing to fulfil the ongoing EPR reporting obligations under Rule 7.3 — registration alone does not discharge the importer's annual EPR targets, and accumulated shortfalls attract MoEFCC enforcement including cancellation of the registration itself. Separately, the mandatory Chapter 39 IUPAC/CAS qualifier fields introduced from 01-10-2023 must be populated at the time of filing, not as a post-entry amendment; bills of entry filed without these fields are rejected at gateway, accruing demurrage from the vessel arrival date.

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Frequently asked

Does HSN 3920 92 91 require BIS certification?

No; no BIS Quality Control Order covers rigid plain polyamide plastic 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 concurrent obligations.

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

The CCR does not assign specific e-Sanchit document codes to this sub-heading; the mandatory uploads are the CPCB EPR registration certificate and the IUPAC/CAS qualifier declaration filed directly in the bill-of-entry fields per CBIC Circulars 15/2023-CUS and 18/2023-CUS.

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

No; the port restriction introduced via General Note Para 19 under DGFT Notification 7/2025-26 dated 17-05-2025 applies only to imports originating from Bangladesh — consignments from other origins are not affected by that notification, though the CPCB and CBIC obligations apply universally.

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