Rigid, plain

Rigid plain plastic sheets, films, foil of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 31 (Rigid, plain plastic sheets/film of other plastics) 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) single-use plastic prohibitions under Rule 4(2) of the same Rules apply concurrently, and importers must declare IUPAC name and CAS number qualifiers for Chapter 39 goods under CBIC Circular 15/2023-CUS.

What this is

HSN code

3920 99 31

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (EPR registration, Rule 6)

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 for importers of plastic packaging products, plastic sheets, carry bags and multi-layered packaging; Rule 7.3 prescribes the EPR obligations flowing from that registration.
Rule 6 and Rule 7.3, 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 at the time of filing the import declaration in e-Sanchit. These Chapter 39 qualifiers are mandatory for all 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
Confirm the goods do not fall within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, operative from 01-07-2022, and that carry bags meet the minimum 120-micron thickness requirement from 31-12-2022. Verify compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where applicable, the Bangladesh-origin port restrictions introduced under DGFT Notification 7/2025-26 dated 17-05-2025.
Rule 4(1)(c) and Rule 4(2), Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is completing customs clearance without activating the CPCB EPR portal registration — importers assume the registration obligation is a post-import annual compliance formality, but Rule 6 makes registration a pre-import condition, and an unregistered importer has no lawful EPR status at the bill-of-entry stage. A consignment cleared without a valid CPCB registration is exposed to detention and confiscation under the Environment (Protection) Act, 1986, entirely independently of any CBIC Circular compliance. Separately, the SUP prohibition under Rule 4(2) is a total bar — not a documentation gap — so misclassified SUP articles arriving under this HSN face outright seizure rather than rectification.

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Frequently asked

Does HSN 3920 99 31 require BIS certification?

No. No BIS Quality Control Order covers rigid plain plastic sheets or film of other plastics under this tariff line. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022 and the MoEFCC single-use plastic prohibition framework.

Are the IUPAC name and CAS number declarations required at the time of filing, or can they be submitted later?

They are mandatory at the time of filing the import declaration itself — not post-clearance — for all bills of entry filed on or after 01-10-2023, per CBIC Circulars 15/2023-CUS and 18/2023-CUS.

Does the compostable-plastic carve-out under Rule 4(3) apply to goods under this HSN?

Rule 4(3) of the Plastic Waste Management (Amendment) Rules, 2022 exempts commodities made of compostable plastic from the Rule 4(2) SUP prohibition; the importer must be able to substantiate compostability to the satisfaction of the proper officer, as this carve-out does not affect the EPR registration obligation under Rule 6.

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