Other

Non-cellular plastic plates, sheets, film, foil and strip of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3920 99 99 (other non-cellular, non-reinforced plastic plates, sheets, film, foil and strip of other plastics) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility registration and compliance under Rule 6 and Rule 9(1) 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 (MEFCC) single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management Rules and Directorate General of Foreign Trade (DGFT) ITC (HS) policy conditions apply as additional clearance requirements.

What this is

HSN code

3920 99 99

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 name and CAS number declaration to 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. Extended Producer Responsibility obligations under Rule 7.3 of those Rules attach at the time of import; failure to register constitutes a violation of G.S.R. 133(E) dated 16-02-2022.
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 each constituent chemical as mandatory qualifiers on the bill of entry at the time of filing, in accordance with the format prescribed in Annex-1 to CBIC Circular 15/2023-Cus dated 07-06-2023. These fields are mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023 and are in addition to any existing declarations.
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 Rules (effective 01-07-2022) — covering plates, cups, glasses, cutlery, straws, wrapping or packing films around sweet boxes, invitation cards and cigarette packets, and PVC banners under 100 microns — and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). If the goods originate from Bangladesh, verify applicability of the port restrictions introduced under Para 19 of the General Notes to ITC (HS) 2022 via DGFT Notification 7/2025-26 dated 17-05-2025.
Rule 4(2) of the Plastic Waste Management Rules · 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 but overlooking that Rule 4(2) single-use plastic prohibitions may render certain sub-categories within this residual HSN non-importable altogether — not merely subject to EPR compliance. Importers should map each product variant against the prohibited-commodity list before shipment; a consignment containing any prohibited single-use plastic item is liable to outright confiscation regardless of EPR registration status, and the broad scope of this residual '3920 99 99' code means mixed shipments carry compounded risk.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3920 99 99 require BIS certification?

No, this residual tariff line for non-cellular plastic sheets, film, foil and strip is not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022 and the single-use plastic prohibition under the Plastic Waste Management Rules administered by the Ministry of Environment, Forest and Climate Change.

Is the IUPAC name and CAS number declaration mandatory for all bills of entry under this HSN?

Yes. Per CBIC Circular 15/2023-Cus dated 07-06-2023 and Circular 18/2023-Cus dated 30-06-2023, IUPAC name and CAS number declarations are mandatory for all Chapter 39 import bills of entry filed on or after 01-10-2023; omission will prevent out-of-charge at the bill-of-entry stage.

Do the single-use plastic prohibitions under Rule 4(2) affect imports from all origins equally?

Yes, the Rule 4(2) prohibition on specified single-use plastic commodities effective 01-07-2022 applies regardless of origin. Importers sourcing from Bangladesh should additionally verify compliance with port restrictions under Para 19 of the ITC (HS) 2022 General Notes introduced by DGFT Notification 7/2025-26 dated 17-05-2025.

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