Flexible, plain

Flexible plain plastic film, foil and strip of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 32 (Flexible, plain) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 6 and Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. The Ministry of Environment, Forest and Climate Change (MoEF&CC) prohibits the import of specified single-use plastic commodities with effect from 1 July 2022, and carry bags must meet the 120-micron minimum thickness requirement. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy and Central Board of Indirect Taxes and Customs (CBIC) Chapter 39 chemical-qualifier obligations apply as additional clearance requirements.

What this is

HSN code

3920 99 32

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (GSR 133(E) dated 16-02-2022)

Customs documentation

EPR registration from CPCB
ITC (HS) policy declaration from DGFT
IUPAC and CAS qualifier 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 EPR portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Rule 7.3 prescribes the importer's EPR obligations; absence of CPCB portal registration at the time of import constitutes a violation of the Plastic Waste Management framework.
Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 · GSR 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
2
Verify that the goods to be imported do not fall within the prohibited single-use plastic (SUP) categories banned under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — including wrapping or packing films around sweet boxes, invitation cards and cigarette packets, and PVC banners below 100 microns — effective 1 July 2022. Carry bags of virgin or recycled plastic must be at least 120 microns thick from 31 December 2022.
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · GSR 571(E) dated 12-08-2021 · GSR 807(E) dated 30-10-2023
3
Declare the IUPAC name and CAS number of constituent chemicals as mandatory qualifiers on all bills of entry filed on or after 1 October 2023 under Chapter 39 of the Customs Tariff Act, 1975. Additionally, confirm compliance with DGFT Notification 7/2025-26 dated 17-05-2025 if the consignment originates from Bangladesh, which introduced port restrictions under Para 19 of the General Notes of 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 EPR portal registration as a post-import formality rather than a pre-shipment prerequisite — customs out-of-charge is conditional on the registration being active at the time the bill of entry is filed. A second trap is misreading the SUP prohibition carve-out for compostable plastic under Rule 4(3): the exemption applies only to the specific commodities listed in Rule 4(2)(b), not to all flexible film imported under this HSN, and the importer bears the burden of establishing compostability credentials at the port.

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Frequently asked

Does HSN 3920 99 32 require BIS certification?

No, flexible plain plastic film of other plastics is not within the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEF&CC prohibition overlays on single-use plastic categories and CPCB EPR registration as the operative compliance requirement.

Which single-use plastic items are prohibited from import under this tariff line?

Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits, with effect from 1 July 2022, wrapping or packing films around sweet boxes, invitation cards and cigarette packets, along with PVC banners below 100 microns; the prohibition does not apply to commodities made of compostable plastic per Rule 4(3).

Are there port restrictions for imports of plastic film from Bangladesh?

Yes. DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the General Notes of ITC (HS) 2022 imposing port restrictions on certain goods imported from Bangladesh; importers must verify whether this consignment falls within or outside the exempted categories listed in Para 2 and Para 3 of that notification.

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