Flexible, plain

Flexible plain polyamide film, sheet or foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 92 92 (Flexible, plain polyamide film) is subject to Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility (EPR) obligations under Rule 6 and Rule 7.3 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) single-use plastic prohibitions under Rule 4(2) of the same Rules 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 Chapter 39 goods at the bill-of-entry stage under CBIC Circular 15/2023-Cus.

What this is

HSN code

3920 92 92

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 and 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 the first consignment is filed. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration of importers of plastic packaging, sheets, or multi-layered packaging, and Rule 7.3 prescribes the EPR obligations that attach to that registration.
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-Cus dated 22-06-2022
2
At the time of filing the bill of entry, declare the IUPAC name and CAS number of each constituent chemical of the polyamide film in the mandatory additional-qualifier fields in e-Sanchit. This obligation applies to all bills of entry for Chapter 39 goods filed on or after 01-10-2023.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the goods do not fall within the single-use plastic prohibitions under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023. If the consignment originates from Bangladesh, check applicability of port restrictions under Para 19 of the DGFT General Notes introduced by DGFT Notification 7/2025-26 dated 17-05-2025.
G.S.R. 571(E) dated 12-08-2021 · 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 obtaining CPCB EPR registration after the first consignment is imported rather than before. EPR registration is a pre-import obligation under Rule 6; an importer who clears a consignment without a valid registration is not merely subject to a procedural cure — the import itself constitutes a violation of the Plastic Waste Management (Amendment) Rules, 2022, exposing the importer to detention of subsequent consignments and monetary penalty. The IUPAC and CAS qualifier fields are a separate, bill-of-entry-level obligation that customs officers verify independently of EPR status.

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Frequently asked

Does HSN 3920 92 92 require BIS certification?

No, flexible plain polyamide film is not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and DGFT ITC (HS) policy controls applying as additional requirements.

Are there any thickness or product-category prohibitions that affect this tariff line?

Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits the manufacture, import, and sale of specified single-use plastic commodities with effect from 01-07-2022; carry bags of virgin or recycled plastic must be at least 120 microns thick from 31-12-2022 per Rule 4(1)(c).

Do Bangladesh-origin consignments face additional restrictions for this HSN?

Yes, where applicable, Para 19 of the DGFT General Notes introduced by DGFT Notification 7/2025-26 dated 17-05-2025 regulates imports of certain goods from Bangladesh to India with port restrictions; exempted goods are identified in Paras 2 and 3 of that notification.

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