Rigid, plain
Rigid plain plates and sheets of amino-resins
HSN 3920 93 10 (Rigid, plain sheets of amino-resins) 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 DGFT import-policy conditions, including Chapter 39 IUPAC/CAS qualifier mandates, apply as additional clearance requirements.
- EPR registration certificate from CPCB
- IUPAC/CAS qualifier 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 EPR portal before filing any bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products and plastic sheets, and Rule 7.3 prescribes the consequent EPR obligations — ensure your CPCB registration is current and evidence of registration is available at the bill of entry.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
- 2Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing. These are mandatory qualifiers for all Chapter 39 imports filed on or after 01-10-2023, in the manner prescribed in Annex-1 to CBIC Circular 15/2023-Cus; failure to declare renders the bill of entry non-compliant and liable to detention.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Verify that the goods do not constitute a single-use plastic item prohibited under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and ensure compliance with any amendments introduced by the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). Additionally, where origin is Bangladesh, check port restrictions introduced under DGFT Notification 7/2025-26 dated 17-05-2025 and confirm whether any exemption under Para 2 or Para 3 of General Note 19 applies.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
The most frequent error on this tariff line is treating CPCB registration as a one-time administrative step rather than a prerequisite that must be verified as current at every bill of entry. An expired or incomplete EPR registration — particularly following the transition obligations introduced by G.S.R. 807(E) dated 30-10-2023 — triggers detention and ground rent even when the goods themselves are physically compliant; the IUPAC/CAS chemical qualifier declaration is a separate, concurrent mandatory requirement that cannot be deferred to a post-filing amendment.