Other

Other polyurethane plates, sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 13 90 (polyurethane plastic plates, sheets, film, foil and strip — residual) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 6 and Rule 7.3 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) notified single-use plastic prohibitions and carry-bag thickness thresholds apply concurrently, and CBIC's mandatory Chapter 39 chemical-qualifier declaration is required at bill-of-entry stage.

What this is

HSN code

3921 13 90

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 and CAS qualifier 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 on the CPCB centralised EPR portal as an importer of plastic packaging before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 makes registration mandatory for importers of plastic sheets, multi-layered packaging, and carry bags; Rule 7.3 prescribes the attendant EPR obligations that must be fulfilled for each import consignment.
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 in the bill of entry at the time of filing. These mandatory Chapter 39 qualifiers apply to 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 consignment does not constitute a prohibited single-use plastic commodity under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and that any carry bags or wrapping films meet the applicable thickness thresholds (75 microns from 30-09-2021; 120 microns from 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

A word of counsel

The most common error on this tariff line is completing CPCB EPR registration but overlooking the IUPAC/CAS mandatory qualifier declaration at bill-of-entry stage, which has been enforceable for all Chapter 39 imports since 01-10-2023. A bill of entry filed without these chemical qualifiers is liable to detention at the port of import pending rectification. Additionally, importers sourcing goods originating from or transiting Bangladesh should verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025, which introduced port restrictions under Para 19 of the General Notes of the ITC (HS) 2022.

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Frequently asked

Does HSN 3921 13 90 require BIS certification?

No, polyurethane plates, sheets, film, foil and strip under this residual tariff line are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board's EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC chemical-qualifier declarations applying as concurrent requirements.

Are all polyurethane films and sheets subject to the single-use plastic prohibition?

No. The prohibition under Rule 4(2) targets specific single-use plastic commodities such as wrapping or packing films around sweet boxes, invitation cards, and cigarette packets. Rule 4(3) exempts commodities made of compostable plastic, and industrial polyurethane sheeting not falling within the enumerated SUP categories remains permissible subject to EPR registration.

Does the DGFT Bangladesh port restriction under Notification 7/2025-26 apply to this HSN?

It applies where the goods are imported from Bangladesh and fall within the scope of Para 19 of the General Notes of the ITC (HS) 2022 introduced by DGFT Notification 7/2025-26 dated 17-05-2025. Importers should verify against the exempted-goods carve-outs in Paras 2 and 3 of that notification before routing the consignment.

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