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HomeHSNChapter 39HSN 3920 99 41

Rigid, plain

Rigid plain plastic sheets, foil and strip of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

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.

What this is
HSN code
3920 99 41
Chapter
39 · Plastics and articles thereof
Primary regulator
CPCB · Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E))
Customs documentation
  • EPR registration certificate from CPCB
  • IUPAC name and CAS number declaration to CBIC
  • Chapter 39 mandatory qualifiers 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. 1
    Register 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
  2. 2
    Confirm 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
  3. 3
    Declare 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
A word of counsel

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.

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Frequently asked
Does HSN 3920 99 41 require BIS certification?
No, rigid plain plastic sheets of other plastics fall outside the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC chemical-qualifier requirements applying concurrently.
Are the IUPAC name and CAS number declarations mandatory at the time of filing, or can they be submitted later?
They are mandatory at the time of filing the bill of entry for all entries filed on or after 01-10-2023, per CBIC Circular 15/2023-Cus dated 07-06-2023 and CBIC Circular 18/2023-Cus dated 30-06-2023; late or post-filing submission is not permitted under those instructions.
Does the SUP prohibition under Rule 4(2) apply to all rigid plastic sheets, or are compostable plastics exempted?
Rule 4(3) of the Plastic Waste Management (Amendment) Rules, 2022 explicitly exempts commodities made of compostable plastic from the Rule 4(2) SUP prohibition; non-compostable rigid sheet products in the listed categories remain prohibited.
Last verified against gazette notifications: 2026-05-16. Source: CPCB / MEFCC / DGFT / CBIC / Indian Customs CUSDATA.
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