Flexible, plain

Flexible plain plastic film, foil and strip of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 22 (Flexible, plain plastic film/strip of other plastics) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance obligations under Rule 6 and Rule 9(1) of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022). The Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) impose additional policy overlays, including single-use plastic prohibitions effective 01-07-2022 and mandatory IUPAC/CAS chemical-qualifier declarations for Chapter 39 imports.

What this is

HSN code

3920 99 22

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration and compliance

Customs documentation

EPR registration certificate from CPCB
IUPAC and CAS declaration from 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, sheets, carry bags and multi-layered packaging; Rule 7.3 prescribes the EPR obligations that attach to that 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-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 bills of entry filed on or after 01-10-2023 under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.
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 Rules (e.g., wrapping films around sweet boxes, invitation cards or cigarette packets, or PVC banners below 100 microns) which has been prohibited with effect from 01-07-2022. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where applicable, DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions on imports from Bangladesh.
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 error most frequently made on this tariff line is filing the bill of entry without a current CPCB EPR registration, treating registration as a post-clearance formality. CPCB registration under Rule 6 is a pre-import obligation, and customs out-of-charge can be withheld pending verification; an importer who has not registered also has no valid EPR obligation record, exposing subsequent domestic sale to seizure and monetary penalty under the Environment (Protection) Act, 1986. Separately, the mandatory IUPAC/CAS chemical qualifiers have been enforceable since 01-10-2023 — omitting them at filing causes bill-of-entry rejection irrespective of whether the goods are otherwise compliant.

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Frequently asked

Does HSN 3920 99 22 require BIS certification?

No, no BIS Quality Control Order covers flexible plain plastic film or strip of other plastics. Import is governed by Central Pollution Control Board EPR registration obligations under the Plastic Waste Management (Amendment) Rules, 2022, with CBIC chemical-qualifier and DGFT policy overlays applying at the bill of entry.

Are all flexible plastic films prohibited as single-use plastic from 01-07-2022?

No. The Rule 4(2) prohibition targets specific identified commodities — including wrapping films around sweet boxes, invitation cards and cigarette packets, and PVC banners below 100 microns — not flexible plastic film as a category; commodity-specific verification against the notified list is required before each import.

Does the DGFT Notification 7/2025-26 port restriction apply to all imports of this HSN?

Only where the goods originate from or are imported from Bangladesh; Para 2 and Para 3 of that notification set out exempted goods, and importers should confirm applicability before routing the consignment.

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