Rigid, plain

Rigid plain plastic plates, sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 51 (Rigid, plain) 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 (MoEF&CC) notified single-use plastic prohibitions and thickness thresholds that apply at the border, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy governs import conditions.

What this is

HSN code

3920 99 51

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E))

Customs documentation

EPR registration 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 as an importer on the centralised CPCB portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Rule 7.3 of the same Rules prescribes EPR obligations for importers of plastic packaging products, plastic sheets, and multi-layered packaging — ensure these obligations are fulfilled and documented.
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. These additional qualifiers are mandatory for all bills of entry filed on or after 01-10-2023 for goods under Chapter 39.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the plastic articles being imported are not prohibited single-use plastic commodities under Rule 4(2) of the Plastic Waste Management Rules (prohibited with effect from 01-07-2022), and that any carry bag of virgin or recycled plastic meets the 120-micron minimum thickness requirement operative from 31-12-2022. Additionally, check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 for port restrictions on imports from Bangladesh.
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021 · 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 completing CPCB portal registration without tracking the parallel EPR obligation under Rule 7.3 — importers who register but fail to meet EPR targets remain in breach of the Plastic Waste Management (Amendment) Rules, 2022, and face enforcement by the CPCB. The prohibition on specific single-use plastic items under Rule 4(2) is absolute: consignments of prohibited commodities are liable to seizure and re-export regardless of whether EPR registration is current. Compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) must also be confirmed against the specific product sub-category.

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Frequently asked

Does HSN 3920 99 51 require BIS certification?

No, rigid plain plastic sheets and film under this tariff line 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 EPR registration and single-use plastic prohibition compliance as the operative obligations.

Are IUPAC name and CAS number declarations mandatory for this HSN at the bill of entry?

Yes. For all bills of entry filed on or after 01-10-2023 under Chapter 39, the declaration of IUPAC name and CAS number of constituent chemicals is mandatory per CBIC Circular 15/2023-Cus dated 07-06-2023 and CBIC Circular 18/2023-Cus dated 30-06-2023.

Do the single-use plastic prohibitions under Rule 4(2) apply to all goods classifiable under this HSN?

Not universally — the prohibition targets specific enumerated commodities (plates, cups, cutlery, wrapping films, and similar items) with effect from 01-07-2022; articles made of compostable plastic are exempt under Rule 4(3). Importers must assess their specific product against the prohibited-items list before shipment.

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