Rigid, plain

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

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 91 (Rigid, plain plastic sheets and film 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) single-use plastic prohibition under Rule 4(2) of the same Rules and DGFT ITC (HS) policy controls apply as additional clearance requirements. Mandatory IUPAC name and CAS number declarations for Chapter 39 imports are also required at the bill-of-entry stage per CBIC Circular 15/2023-Cus.

What this is

HSN code

3920 99 91

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/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 CPCB centralised portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Rule 7.3 of those Rules prescribes Extended Producer Responsibility obligations for importers of plastic packaging, plastic sheets, carry bags, and multi-layered packaging — non-compliance renders the consignment liable to detention.
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-Cus dated 22-06-2022
2
Verify the consignment does not comprise items prohibited under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 with effect from 01-07-2022, including plates, cups, glasses, cutlery, straws, trays, wrapping or packing films around sweet boxes or invitation cards, and PVC banners below 100 microns. Carry bags must comply with the minimum 120-micron thickness requirement effective 31-12-2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023).
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
3
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry for this Chapter 39 import, as mandatory additional qualifiers for all bills of entry filed on or after 01-10-2023. Where DGFT Notification 7/2025-26 dated 17-05-2025 applies (imports from Bangladesh with port restrictions under Para 19 of the General Notes), confirm the port of import is not excluded under that notification.
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

A word of counsel

The most common error on this tariff line is completing the EPR registration on the CPCB portal but failing to verify that the specific product configuration — particularly rigid plastic sheets used as wrapping or packing films or trays — does not fall within the single-use plastic prohibition under Rule 4(2). A consignment of items prohibited since 01-07-2022 is liable to confiscation and monetary penalty regardless of the importer's EPR registration status; the registration certificate does not authorise import of prohibited categories. The Second Amendment Rules (G.S.R. 807(E) dated 30-10-2023) further tightened EPR obligations and must be reviewed against the specific product description before shipment.

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Frequently asked

Does HSN 3920 99 91 require BIS certification?

No; no BIS Quality Control Order covers rigid plain plastic plates, sheets, film, foil or strip of other plastics under this tariff line. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with EPR registration, single-use plastic prohibition compliance, and MoEFCC environmental controls as the operative framework.

Is CPCB portal registration required before filing the bill of entry, and what rule mandates it?

Yes. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022) mandates registration of importers of plastic packaging, plastic sheets, carry bags, and multi-layered packaging on the CPCB centralised portal before import; the EPR obligations of importers are set out in Rule 7.3 of the same Rules.

Do the single-use plastic prohibitions under Rule 4(2) apply to all rigid plastic sheet imports under this HSN?

Only to the prohibited item categories listed in Rule 4(2) — including plates, cups, cutlery, straws, trays, and wrapping or packing films — with effect from 01-07-2022; compostable plastic commodities within those categories are exempt under Rule 4(3). Rigid sheets used for industrial or non-listed applications remain importable subject to EPR registration and the micron-thickness rules.

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