Other
Non-cellular polyamide film, foil and strip (other)
HSN 3920 92 99 (Other polyamide plastic sheets, 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 (MoEFCC) prohibition on specified single-use plastic items and the thickness-compliance regime under Rule 4 apply concurrently, with DGFT policy controls and CBIC chemical-qualifier declarations as additional clearance requirements.
- EPR registration certificate from CPCB
- IUPAC and CAS declaration from 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 under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Rule 7.3 of the same Rules prescribes EPR obligations of importers, including take-back and recycling targets that attach from the date of first import.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
- 2At the bill of entry, declare the IUPAC name and CAS number of each constituent chemical in the mandatory additional-qualifier fields. These fields are mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023 and are in addition to the standard customs declaration.CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
- 3Verify that the goods are not single-use plastic items prohibited under Rule 4(2) of the Plastic Waste Management Rules (as amended by G.S.R. 571(E) dated 12-08-2021 and G.S.R. 807(E) dated 30-10-2023), and confirm that any carry-bag or wrapping film meets the applicable minimum thickness of 120 microns. If importing from Bangladesh, check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 and the port restrictions in Para 19 of the General Notes to ITC (HS) 2022.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
The most common error on this tariff line is completing the CPCB portal registration as a one-time formality and then failing to maintain the EPR targets that attach annually under Rule 7.3. EPR non-compliance is treated as a continuing violation under the Plastic Waste Management Rules and can result in consignment detention on subsequent imports, as the CPCB registration status is verifiable at the e-Sanchit stage. Importers should also confirm, product line by product line, that no item within a mixed shipment falls within the prohibited single-use categories under Rule 4(2), since a partial prohibition triggers seizure of the non-compliant portion irrespective of EPR registration.