Flexible, plain

Flexible plain plastic film, foil or strip of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 52 (Flexible, plain plastic film/strip of other plastics) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 6 and Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. Ministry of Environment, Forest and Climate Change (MoEFCC) single-use plastic prohibitions and thickness restrictions under Rule 4 of the same Rules apply at the point of import. CBIC mandatory IUPAC/CAS-number qualifiers and Directorate General of Foreign Trade (DGFT) ITC (HS) policy conditions apply as additional clearance requirements.

What this is

HSN code

3920 99 52

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (EPR registration, G.S.R. 133(E) dated 16-02-2022)

Customs documentation

EPR registration from CPCB
IUPAC/CAS declaration from CBIC
SUP prohibition compliance from MoEFCC

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 CPCB centralised EPR portal before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging, plastic sheets, carry bags, and multi-layered packaging; Rule 7.3 prescribes ongoing EPR obligations and targets.
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
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry as mandatory qualifiers at the time of filing for all bills of entry filed on or after 01-10-2023. These fields are in addition to existing importer declarations and apply to all imports 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 goods do not fall within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, effective 01-07-2022, and that any carry bags made of virgin or recycled plastic meet the 120-micron thickness minimum effective 31-12-2022. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide G.S.R. 807(E) dated 30-10-2023.
Rule 4(1)(c), Rule 4(2), 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 the CPCB EPR registration for the current year but failing to update EPR targets and compliance filings on the portal before each subsequent import cycle — an incomplete portal record is treated as non-registration by customs and results in consignment detention. Separately, importers frequently overlook the mandatory IUPAC/CAS qualifier declarations introduced from 01-10-2023; omission of these fields at filing causes bill-of-entry rejection and demurrage, regardless of the EPR status. Where goods originate from Bangladesh, verify the port-restriction conditions introduced under DGFT Notification 7/2025-26 dated 17-05-2025.

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Frequently asked

Does HSN 3920 99 52 require BIS certification?

No. No BIS Quality Control Order covers this product family. Import is governed by Central Pollution Control Board EPR registration requirements under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC mandatory chemical-qualifier declarations applying concurrently.

Which documents must be uploaded in e-Sanchit for the bill of entry under this tariff line?

The CPCB EPR registration confirmation must be available on the portal and the IUPAC/CAS declaration must be embedded as mandatory qualifiers in the electronic bill of entry itself; consult CBIC Circulars 15/2023-Cus and 18/2023-Cus for the precise Annex-1 field format.

Are any plastic film imports exempt from the single-use plastic prohibition?

Yes. Under Rule 4(3) of the Plastic Waste Management (Amendment) Rules, 2022, the prohibition on the commodities listed in Rule 4(2)(b) does not apply to goods made of compostable plastic meeting the specified standards.

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