Rigid, plain

Rigid plain plastic sheets, foil and strip of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 21 (Rigid, plain plastic sheets/foil/strip of other plastics) is subject to Central Pollution Control Board (CPCB) registration under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022), with Extended Producer Responsibility obligations under Rule 7.3. The Ministry of Environment, Forest and Climate Change (MoEFCC) single-use plastic prohibitions and CBIC mandatory IUPAC/CAS-number qualifiers under Chapters 28, 29, 32, 38 and 39 apply as additional clearance requirements.

What this is

HSN code

3920 99 21

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — G.S.R. 133(E)

Customs documentation

CPCB portal registration from CPCB
EPR compliance declaration from CPCB
IUPAC and CAS number qualifiers from 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 under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Ensure the registration covers plastic packaging, carry bags, multi-layered packaging, or plastic sheets as applicable to the consignment.
Rule 6 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
Verify the consignment does not comprise prohibited single-use plastic (SUP) items banned with effect from 01-07-2022 under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — including plates, cups, cutlery, trays, wrapping films, and PVC banners below 100 microns. Carry bags must meet the 120-micron minimum thickness effective 31-12-2022.
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · 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
3
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry as mandatory qualifiers under CBIC Circular 15/2023-Cus dated 07-06-2023 and 18/2023-Cus dated 30-06-2023, applicable to all bills of entry filed on or after 01-10-2023 under Chapter 39. If the consignment originates from Bangladesh, confirm applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under Para 19 of the General Notes to ITC (HS) 2022.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is completing CPCB portal registration but failing to discharge Extended Producer Responsibility obligations under Rule 7.3 — registration and EPR compliance are two distinct requirements, and a registered importer without active EPR targets remains non-compliant under the Plastic Waste Management (Amendment) Rules, 2022. Additionally, importers frequently overlook the Chapter 39 IUPAC/CAS-number mandatory qualifier introduced from 01-10-2023; a bill of entry filed without these fields is liable to be held pending amendment, attracting demurrage and ground rent.

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Frequently asked

Does HSN 3920 99 21 require BIS certification?

No, no BIS Quality Control Order covers rigid plain plastic sheets or foil of other plastics under this tariff line. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC chemical-qualifier obligations applying concurrently.

Are all plastic articles under HSN 3920 99 21 subject to the single-use plastic prohibition?

Only items explicitly enumerated in Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 are prohibited — including plates, cups, cutlery, trays, and wrapping films; items made of compostable plastic are exempt under Rule 4(3). Carry bags are not prohibited but must meet the 120-micron thickness minimum from 31-12-2022.

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

DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the General Notes to ITC (HS) 2022 restricting import of certain goods from Bangladesh through specified ports; importers must verify whether their specific product falls within the covered goods list under Para 1, and consult the exemptions at Paras 2 and 3.

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