Other
Plastic film, foil and strip of other plastics
HSN 3920 99 29 (Other plastic plates, sheets, film, foil and strip) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 6 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) notified a prohibition on specified single-use plastic items with effect from 01-07-2022, and CBIC mandates IUPAC name and CAS number qualifiers for Chapter 39 imports from bills of entry filed on or after 01-10-2023.
- EPR registration certificate from CPCB
- IUPAC and CAS number qualifiers from CBIC
- Import declaration from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register as an importer on the CPCB centralised EPR portal before filing any bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, plastic sheets, carry bags, and multi-layered packaging, with EPR obligations under Rule 7.3 flowing from 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
- 2Declare the IUPAC name and CAS number of each constituent chemical at the time of filing the bill of entry. These additional qualifiers are mandatory for all Chapter 39 imports under CBIC Circular 15/2023-CUS dated 07-06-2023 and Circular 18/2023-CUS dated 30-06-2023, with effect from 01-10-2023.CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
- 3Verify that the goods do not constitute a prohibited single-use plastic item under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and that carry bags, if any, meet the 120-micron minimum thickness requirement in force from 31-12-2022. Also confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and assess applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions on imports from Bangladesh.Rule 4(1)(c) and 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
The most common error on this tariff line is completing CPCB EPR registration but overlooking the IUPAC and CAS number mandatory qualifiers at bill-of-entry filing: customs systems treat a missing chemical-identity declaration as an incomplete entry, triggering detention and demurrage while the amendment is processed. Equally, importers shipping carry bags or wrapping films frequently miscalculate thickness against the 120-micron threshold in force from 31-12-2022, which constitutes a Rule 4(1)(c) violation and renders the consignment liable to seizure under the Plastic Waste Management Rules.