Flexible, plain

Flexible plain plastic film, foil and strip of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 42 (Flexible, plain plastic film/foil/strip 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) prohibition on specified single-use plastics under Rule 4(2) applies with effect from 01-07-2022, and IUPAC name and CAS number declarations are mandatory under CBIC Circular 15/2023-CUS for Chapter 39 imports.

What this is

HSN code

3920 99 42

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 and CAS declaration from CBIC
Single-use plastic compliance declaration from importer

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 on the CPCB centralised EPR portal as an importer of plastic packaging before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration for importers of plastic sheets, film, foil, carry bags, or multi-layered packaging; Rule 7.3 prescribes the ongoing EPR obligations post-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
2
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing. These fields are mandatory for all Chapter 39 imports on bills of entry filed on or after 01-10-2023 and must be entered in addition to existing declarations.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Confirm the consignment does not constitute a prohibited single-use plastic item under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — including wrapping or packing films under 100 microns, PVC banners under 100 microns, and polystyrene commodities listed in Rule 4(2)(b). Carry bags of virgin or recycled plastic must be at minimum 120 microns thick (from 31-12-2022). Verify compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) for any subsequent scope changes.
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023

A word of counsel

The most common error on this tariff line is completing CPCB EPR registration but omitting the IUPAC/CAS constituent-chemical declaration at the time of bill of entry filing — a mandatory Chapter 39 qualifier under CBIC Circulars 15/2023-CUS and 18/2023-CUS operative from 01-10-2023. A bill of entry filed without these qualifiers is liable to rejection or detention at customs assessment; the EPR certificate does not cure a defective chemical declaration. Importers sourcing from Bangladesh must additionally verify port-restriction applicability under DGFT Notification 7/2025-26 dated 17-05-2025.

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Frequently asked

Does HSN 3920 99 42 require BIS certification?

No, flexible plain plastic film and foil of other plastics is not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC chemical-declaration overlays applying at the bill of entry.

Is the CPCB EPR registration a one-time requirement or does it carry ongoing obligations?

Registration under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 is a prerequisite to import, and Rule 7.3 prescribes continuing EPR obligations — including collection and channelling targets — that persist for the duration of the importer's activity.

Which single-use plastic items falling within this HSN are prohibited from import?

Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits wrapping or packing films around sweet boxes, invitation cards and cigarette packets, and PVC banners under 100 microns, with effect from 01-07-2022; compostable plastic variants are exempt under Rule 4(3).

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