Of polymers of vinyl chloride

Cellular plastic plates, sheets, film of vinyl chloride polymers

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 12 00 (Of polymers of vinyl chloride) 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) prohibits import of specified single-use plastic items with effect from 01-07-2022, and mandatory IUPAC/CAS-number qualifiers under CBIC Circular 15/2023-Cus apply at the bill-of-entry stage.

What this is

HSN code

3921 12 00

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (EPR regime)

Customs documentation

EPR registration certificate from CPCB
IUPAC and CAS qualifiers from CBIC
SUp prohibition compliance declaration to CBIC

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 under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before the first consignment is filed. Rule 7.3 of those Rules then imposes ongoing EPR obligations; failure to register exposes the importer to detention of the consignment and penalty under the Environment (Protection) Act, 1986.
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 as mandatory qualifiers at the time of filing the import declaration in e-Sanchit, applicable to all bills of entry under Chapter 39 filed on or after 01-10-2023. Missing or incorrect declarations render the bill of entry deficient and attract customs out-of-charge refusal.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the consignment does not comprise items prohibited under Rule 4(2) of the Plastic Waste Management Rules as amended — including wrapping or packing films around sweet boxes, invitation cards, cigarette packets, PVC banners below 100 micron, and other specified single-use plastic commodities prohibited from 01-07-2022. Additionally, ensure carry bags are not below 75 microns (post 30-09-2021) or 120 microns (post 31-12-2022), and confirm 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), Plastic Waste Management Rules as amended · 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 but overlooking that the prohibition on specified single-use plastic items under Rule 4(2) is an absolute bar — not a registration deficiency that can be cured post-arrival. Consignments that include even a minor prohibited category within a mixed shipment are liable to confiscation of the non-compliant portion, with demurrage accruing during segregation. Where the goods originate from Bangladesh, verify port-restriction applicability under DGFT Notification 7/2025-26 dated 17-05-2025 before nominating the port of discharge.

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Frequently asked

Does HSN 3921 12 00 require BIS certification?

No, plastic plates, sheets, film and foil of vinyl chloride polymers are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with the single-use plastic prohibition administered by MoEFCC.

Is IUPAC and CAS number declaration mandatory at the bill of entry for this HSN?

Yes. Per CBIC Circulars 15/2023-Cus and 18/2023-Cus, declaration of the IUPAC name and CAS number of constituent chemicals is mandatory for all Chapter 39 imports on bills of entry filed on or after 01-10-2023; these fields are in addition to existing declarations and must be uploaded in e-Sanchit.

Does the single-use plastic prohibition under Rule 4(2) apply to all PVC film under this HSN?

No — the prohibition targets specifically enumerated categories such as wrapping films around sweet boxes, invitation cards and cigarette packets, and PVC banners below 100 micron; PVC film for other industrial or packaging uses not listed in Rule 4(2) remains importable subject to EPR registration and thickness-compliance requirements. Goods made of compostable plastic are exempt under Rule 4(3).

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