Flexible, plain

Flexible plain plastic film, foil and strip of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 12 (Flexible, plain plastic film/foil/strip of other plastics) 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 prohibition under Rule 4(2) of the same Rules applies to specified articles, and CBIC mandates IUPAC name and CAS number qualifiers for all Chapter 39 bills of entry filed on or after 01-10-2023.

What this is

HSN code

3920 99 12

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 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 as an importer on the CPCB centralised EPR portal before filing the first bill of entry. Registration covers importer obligations under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, and EPR targets under Rule 7.3; non-registration is treated as a violation of the Plastic Waste Management Rules and attracts enforcement by CPCB.
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 the time of filing, as mandatory qualifiers for all Chapter 39 imports. These declarations are in addition to existing import declarations and are verified electronically at the bill-of-entry stage; omission results in the bill being flagged for manual intervention.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Confirm the goods are not prohibited Single-Use Plastic articles under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, effective 01-07-2022, and that carry bags, if any, meet the minimum 120-micron thickness under Rule 4(1)(c) effective 31-12-2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and verify whether DGFT Notification 7/2025-26 dated 17-05-2025 port restrictions on imports from Bangladesh apply to the specific consignment.
G.S.R. 571(E) dated 12-08-2021 · G.S.R. 133(E) dated 16-02-2022 · G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most frequent error on this tariff line is completing CPCB EPR registration but failing to fulfil the annual EPR target obligations under Rule 7.3 — registration and target compliance are distinct requirements, and a registered importer with unmet EPR targets remains in violation. Separately, the IUPAC/CAS qualifier requirement under CBIC Circulars 15/2023-CUS and 18/2023-CUS is enforced at the time of filing, not post-clearance; a bill of entry submitted without these qualifiers for Chapter 39 goods is returned for amendment, generating demurrage and ground rent while the vessel awaits.

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Frequently asked

Does HSN 3920 99 12 require BIS certification?

No, flexible plain plastic film and foil of other plastics 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 EPR registration and CBIC chemical-qualifier obligations applying at the bill-of-entry stage.

Which specific plastic articles are prohibited from import under Rule 4(2) and how does that interact with this tariff line?

Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits import of Single-Use Plastic articles including wrapping or packing films around sweet boxes, invitation cards and cigarette packets, and PVC banners below 100 microns, effective 01-07-2022; plain flexible film intended for such end uses is captured by this prohibition and will be detained at the port of entry.

Do the DGFT port restrictions on imports from Bangladesh apply to this HSN?

DGFT Notification 7/2025-26 dated 17-05-2025 introduced para 19 in the General Notes of ITC (HS) 2022 restricting import of certain goods from Bangladesh through specified ports; importers should verify whether this tariff line falls within the notified goods list and consult the exemption categories in para 2 and 3 of that notification before routing the consignment.

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