Other
Plastic film, foil and strip of other plastics
HSN 3920 99 59 (plastic plates, sheets, film, foil and strip of other plastics) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance under 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 Plastic Waste Management Rules applies from 01-07-2022. DGFT and CBIC policy overlays — including mandatory IUPAC name and CAS number declaration for Chapter 39 imports — apply as additional clearance requirements.
- EPR registration certificate from CPCB
- SUP prohibition compliance from MoEFCC
- IUPAC and CAS declaration from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register as an importer on the CPCB centralised EPR 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 ongoing EPR obligations for importers of plastic packaging, carry bags, multi-layered packaging, and plastic sheets — ensure the registration is current and covers the specific product category being imported.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
- 2Verify the consignment does not constitute a prohibited single-use plastic commodity under Rule 4(2) of the Plastic Waste Management Rules — the prohibition covers wrapping or packing films around sweet boxes, invitation cards, and cigarette packets, as well as trays and polystyrene items, with effect from 01-07-2022. For carry bags, confirm thickness is not below 120 microns (mandatory from 31-12-2022). Consignments of compostable plastic are exempt under Rule 4(3).Rule 4(1)(c), Rule 4(2) and Rule 4(3), 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
- 3Declare the IUPAC name and CAS number of all constituent chemicals in the bill of entry for all Chapter 39 imports filed on or after 01-10-2023, as mandatory qualifiers per the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018. Additionally, if the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under Para 19 of the General Notes to ITC (HS) 2022.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
The most common error on this tariff line is conflating CPCB EPR registration with a one-time formality and overlooking the continuing obligation to fulfil EPR targets under Rule 7.3 — customs out-of-charge clears the consignment but does not discharge the annual EPR obligation, and failure to meet targets attracts environmental compensation proceedings by CPCB. Importers also frequently miss that the SUP prohibition under Rule 4(2) applies to specific product forms within this broad residual HSN: a consignment of wrapping films for sweet boxes or packing films for cigarette packets is prohibited regardless of micron thickness, with confiscation the operative customs outcome.