Other

Plastic plates, sheets, film, foil of amino-resins

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 93 90 (Other plates, sheets, film, foil and strip of amino-resins) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 6 and Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022, notified vide G.S.R. 133(E) dated 16-02-2022. The Directorate General of Foreign Trade (DGFT) import policy and Central Board of Indirect Taxes and Customs (CBIC) chemical-declaration overlays apply as additional clearance requirements.

What this is

HSN code

3920 93 90

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 name and CAS number declaration to CBIC
Single-use plastic 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 CPCB centralised 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, plastic sheets, carry bags, and multi-layered packaging; Rule 7.3 sets out the EPR obligations that must be discharged by the importer post-clearance.
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
2
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at time of filing, as a mandatory qualifier for all imports under Chapter 39. This declaration is required for all bills of entry filed on or after 01-10-2023 and is in addition to existing product declarations.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Confirm the consignment does not constitute a prohibited single-use plastic (SUP) item under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 vide G.S.R. 807(E) dated 30-10-2023. If importing from Bangladesh, verify applicability of port restrictions under Para 19 of the General Notes to the ITC (HS) 2022 per DGFT Notification 7/2025-26 dated 17-05-2025.
G.S.R. 807(E) dated 30-10-2023 · G.S.R. 571(E) dated 12-08-2021 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is completing the CPCB portal registration once and treating it as sufficient, while neglecting to fulfil the ongoing EPR obligations under Rule 7.3 — including annual EPR targets and recycling attestation — that attach to each import transaction. A valid registration without a current EPR compliance record is treated as a registration lapse under the Plastic Waste Management (Amendment) Rules, 2022, and exposes the importer to detention and monetary penalty. The IUPAC and CAS declaration requirement at bill-of-entry stage is a separate mandatory qualifier and cannot be rectified post-out-of-charge.

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Frequently asked

Does HSN 3920 93 90 require BIS certification?

No, no BIS Quality Control Order covers non-cellular, non-reinforced plastic plates and sheets of amino-resins. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with CBIC chemical-declaration and DGFT policy overlays.

Which specific single-use plastic items are prohibited under this tariff line?

Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits, with effect from 01-07-2022, wrapping or packing films around sweet boxes, invitation cards and cigarette packets, as well as plates, cups, glasses, cutlery, straws, trays and stirrers — the compostable-plastic carve-out under Rule 4(3) applies only to commodities made of compostable plastic.

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

Para 19 of the General Notes to the ITC (HS) 2022, introduced by DGFT Notification 7/2025-26 dated 17-05-2025, regulates imports of certain goods from Bangladesh with port restrictions; importers must check Paras 2 and 3 of that notification to determine whether this amino-resin plastic product falls within the exempted categories.

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