Rigid, plain

Rigid plain sheets and plates of phenolic resins

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 94 10 (Rigid, plain sheets of phenolic resins) 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 (MoEF&CC) notified key prohibitions and thickness mandates for plastic packaging under G.S.R. 571(E) dated 12-08-2021, with CBIC Instruction 09/2022-Customs dated 22-06-2022 operationalising these controls at the bill of entry.

What this is

HSN code

3920 94 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022

Customs documentation

EPR registration certificate from CPCB
IUPAC and CAS number declaration to CBIC
Import policy declaration 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 on the CPCB centralised EPR portal as an importer of plastic packaging before filing the first bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration for importers of plastic sheets, plastic packaging products, carry bags, or multi-layered packaging; Rule 7.3 prescribes the ongoing EPR obligations and annual targets.
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
2
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing. These qualifiers are mandatory for all Chapter 39 imports on bills of entry filed on or after 01-10-2023 and are additional to existing declarations; omission results in bill-of-entry rejection.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) for any updated obligations. If the consignment originates in Bangladesh, check applicability of DGFT Notification 7/2025-26 dated 17-05-2025, which introduces port restrictions under para 19 of the General Notes to the ITC (HS) 2022 for certain goods imported from Bangladesh.
G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025 · Para 19 of General Notes, ITC (HS) 2022

A word of counsel

The most common error on this tariff line is completing CPCB EPR registration but neglecting to fulfil the annual EPR targets and reporting obligations under Rule 7.3 — a post-registration compliance failure that exposes the importer to enforcement action independent of the import clearance. The mandatory IUPAC/CAS declaration under CBIC Circulars 15/2023-CUS and 18/2023-CUS is a separate, chemical-identification requirement: consignments filed without these qualifiers are rejected at the gate before the EPR status is even examined.

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Frequently asked

Does HSN 3920 94 10 require BIS certification?

No, rigid plain phenolic-resin sheets are 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 EPR registration mandatory and CBIC chemical-qualifier declarations required at the bill of entry.

Which specific prohibitions under the Plastic Waste Management Rules affect imports under this tariff line?

Rule 4(2) prohibits the manufacture, import, stocking, and sale of specified single-use plastic items with effect from 01-07-2022; importers must confirm the consignment does not constitute a prohibited single-use plastic commodity under G.S.R. 571(E) dated 12-08-2021 as amended by G.S.R. 807(E) dated 30-10-2023.

Are there port restrictions for imports of this HSN from Bangladesh?

Potentially yes. DGFT Notification 7/2025-26 dated 17-05-2025 introduced para 19 in the General Notes to the ITC (HS) 2022, imposing port restrictions on certain goods imported from Bangladesh to India; importers should verify whether this tariff line falls within the notified goods list or the exempted categories under paras 2 and 3.

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