Other

Plastic film, sheet and foil of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 49 (Other plastic plates, sheets, film, foil and strip) is subject to Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility obligations under Rule 6 and Rule 7.3 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 plastic commodities under Rule 4(2) of the same Rules applies as an import prohibition overlay. CBIC mandatory IUPAC-name and CAS-number qualifiers under Chapter 39 and Directorate General of Foreign Trade (DGFT) policy conditions apply as additional clearance requirements.

What this is

HSN code

3920 99 49

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022

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 on the CPCB centralised portal as an importer of plastic packaging product or products with plastic packaging, carry bags, multi-layered packaging, or plastic sheets before filing the bill of entry. Maintain Extended Producer Responsibility obligations as prescribed under Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022.
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 all constituent chemicals as mandatory qualifiers at the time of filing the import declaration under Chapter 39. These additional fields are mandatory for all bills of entry filed on or after 01-10-2023 and must be entered in the format prescribed in Annex-1 of the relevant circular.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Confirm the imported goods are not single-use plastic commodities prohibited under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 with effect from 01-07-2022, including plates, cups, cutlery, straws, trays, and wrapping films. Verify compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and where imports originate from Bangladesh, check the port restrictions under DGFT Notification 7/2025-26 dated 17-05-2025.
Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · 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 registering on the CPCB portal but treating EPR compliance as a post-import administrative formality. Registration must precede the bill of entry; customs out-of-charge will not be granted where the CPCB EPR registration is absent or lapsed. A secondary trap is importing film or wrapping material that incidentally falls within the Rule 4(2) prohibited single-use plastic categories — the prohibition is product-specific, not intent-specific, and applies regardless of the end-use declared by the importer.

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Frequently asked

Does HSN 3920 99 49 require BIS certification?

No, plastic plates, sheets, film and foil of other plastics are 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 MoEFCC single-use plastic prohibition and CBIC Chapter 39 chemical-qualifier overlays.

Are carry bags of any thickness permissible under this HSN?

Carry bags made of virgin or recycled plastic must be not less than 75 microns in thickness from 30-09-2021 and not less than 120 microns from 31-12-2022, per Rule 4(1)(c) of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 571(E) dated 12-08-2021).

Does the single-use plastic prohibition apply to compostable plastic commodities under this tariff line?

No. Rule 4(3) of the Plastic Waste Management (Amendment) Rules, 2022 provides that the Rule 4(2) prohibition on specified single-use plastic commodities does not apply to commodities made of compostable plastic.

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