Other

Non-cellular plastic plates, sheets, film, foil and strip of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 19 (plastic plates, sheets, film, foil and strip of other plastics) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance under Rule 6 and Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022). Single-use plastic prohibition under Rule 4(2) of the same Rules, mandatory IUPAC and CAS number qualifiers under CBIC Circular 15/2023-Cus, and Directorate General of Foreign Trade (DGFT) Notification 7/2025-26 port-restriction conditions apply as additional clearance requirements.

What this is

HSN code

3920 99 19

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
ITC (HS) policy compliance 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 bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration of importers of plastic packaging products, plastic sheets, carry bags, or multi-layered packaging; Rule 7.3 prescribes EPR obligations on importers after registration.
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-Cus dated 22-06-2022
2
Declare the IUPAC name and CAS number of all constituent chemicals as mandatory additional qualifiers in the import declaration at the time of filing the bill of entry. These fields are mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the goods do not fall within the Single Use Plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — effective 01-07-2022 — covering items such as wrapping or packing films around sweet boxes and similar commodities. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and check DGFT Notification 7/2025-26 dated 17-05-2025 for any Bangladesh-origin port-restriction conditions under Para 19 of the General Notes to ITC (HS) 2022.
Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 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 obligations under Rule 7.3 before the next import cycle — customs clearance is contingent on active registration status, and a lapsed or non-compliant EPR account renders each subsequent bill of entry non-compliant independently of the original registration. Importers who source carry bags or protective wrapping films must separately verify the 75-micron and 120-micron thickness thresholds under Rule 4(1)(c); sub-threshold goods remain prohibited and are liable to confiscation even when the EPR registration is current.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3920 99 19 require BIS certification?

No. No BIS Quality Control Order covers non-cellular plastic plates, sheets, film, foil and strip under this tariff line. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with CBIC chemical-qualifier and DGFT policy overlays.

Are IUPAC name and CAS number declarations mandatory at the bill of entry stage for this HSN?

Yes. Per CBIC Circulars 15/2023-Cus dated 07-06-2023 and 18/2023-Cus dated 30-06-2023, IUPAC name and CAS number are mandatory additional qualifiers for all bills of entry under Chapter 39 filed on or after 01-10-2023; omission results in the declaration being rejected at filing.

Do the Single Use Plastic prohibitions under Rule 4(2) apply to all goods classifiable under HSN 3920 99 19?

Only to the specific commodities enumerated in Rule 4(2) — including wrapping or packing films around sweet boxes, invitation cards, and cigarette packets — effective 01-07-2022; the prohibition does not extend to compostable plastic variants, which are carved out under Rule 4(3).

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