Rigid, plain
Rigid plain plastic sheets, foil and strip of other plastics
HSN 3920 99 41 (Rigid, plain plastic sheets of other plastics) is subject to Central Pollution Control Board (CPCB) mandatory importer registration on the centralised Extended Producer Responsibility (EPR) portal 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 and thickness thresholds apply at the bill of entry, with CBIC and Directorate General of Foreign Trade (DGFT) policy overlays as additional clearance requirements.
- EPR registration certificate from CPCB
- IUPAC name and CAS number declaration to CBIC
- Chapter 39 mandatory qualifiers from CBIC
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 centralised CPCB portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, and ensure Extended Producer Responsibility obligations under Rule 7.3 are active before the first consignment is filed. Retain the CPCB registration credential for upload at the bill of entry.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
- 2Confirm the consignment does not constitute a prohibited single-use plastic (SUP) item under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — including plates, cups, wrapping films, trays, and PVC banners below 100 microns — with prohibition in force from 01-07-2022. If the product is a carry bag, verify minimum thickness is 120 microns from 31-12-2022 under Rule 4(1)(c).Rule 4(1)(c) and Rule 4(2), Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021 and G.S.R. 133(E) dated 16-02-2022 · Plastic Waste Management (Second Amendment) Rules, 2023, G.S.R. 807(E) dated 30-10-2023
- 3Declare the IUPAC name and CAS number of constituent chemicals in the bill of entry as mandatory Chapter 39 qualifiers for all bills of entry filed on or after 01-10-2023. Additionally, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 (Para 19 general note) regarding port restrictions on imports from Bangladesh.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
The most common error on this tariff line is completing CPCB portal registration without separately verifying whether the specific product configuration — thickness, layering, end-use — falls within the SUP prohibition or the carry-bag thickness floor. A consignment that clears EPR registration but carries a prohibited SUP form factor remains liable to seizure and monetary penalty under the Plastic Waste Management Rules irrespective of the registration status; CPCB registration is a necessary condition, not a clearance of the SUP prohibition.