Flexible, plain

Flexible plain plastic film, foil and strip of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 92 (Flexible, plain plastic film/strip of other plastics) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility registration under Rule 6 and Rule 9(1) of Schedule II 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 prohibitions and thickness mandates under Rule 4 apply concurrently, with DGFT and CBIC policy overlays governing ITC (HS) compliance and mandatory chemical-qualifier declarations.

What this is

HSN code

3920 99 92

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration and importer obligations

Customs documentation

EPR registration certificate from CPCB
IUPAC/CAS chemical qualifiers from CBIC
ITC (HS) policy declaration 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 the first consignment is filed. Extended Producer Responsibility obligations under Rule 7.3 attach at the time of import; failure to register prior to filing the bill of entry constitutes a breach of G.S.R. 133(E) dated 16-02-2022 and exposes the consignment 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-Customs dated 22-06-2022
2
Declare the IUPAC name and CAS number of all constituent chemicals in the bill of entry at the time of filing, as mandatory qualifiers for Chapter 39 imports. These declarations are required for all bills of entry filed on or after 01-10-2023 under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify the product does not fall within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management Rules (effective 01-07-2022) and that any carry bag content meets the 120-micron minimum thickness requirement effective 31-12-2022. Additionally, confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 if the consignment originates from Bangladesh.
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management Rules as amended · 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 securing CPCB EPR registration but overlooking the scope of the single-use plastic prohibition under Rule 4(2): importers frequently assume the ban applies only to finished consumer articles and not to the upstream film or strip used in wrapping sweet boxes, invitation cards, or cigarette packets. Customs officers at e-Sanchit verification will interrogate the end-use description; a consignment of plain flexible film destined for prohibited SUP applications is liable to confiscation even when the CPCB portal registration is current. The compostable-plastic carve-out under Rule 4(3) must be substantiated with a conforming declaration at the bill of entry.

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Frequently asked

Does HSN 3920 99 92 require BIS certification?

No, no BIS Quality Control Order covers flexible plain plastic film 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 MoEFCC single-use plastic prohibitions and CBIC chemical-qualifier mandates applying concurrently.

Are the IUPAC name and CAS number declarations mandatory at the time of filing the bill of entry?

Yes. For all bills of entry filed on or after 01-10-2023, the IUPAC name and CAS number of constituent chemicals are mandatory qualifiers for Chapter 39 imports per CBIC Circular 15/2023-Cus dated 07-06-2023 and Circular 18/2023-Cus dated 30-06-2023; omission triggers a deficient declaration and delays out-of-charge.

Does the compostable-plastic exemption from the single-use plastic prohibition apply automatically?

No. The carve-out under Rule 4(3) of the Plastic Waste Management Rules requires that the commodity be made of compostable plastic as defined; the importer must affirmatively declare compostability compliance at the bill of entry, and the claim is subject to customs verification against the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023).

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