Of regenerated cellulose

Plates, sheets, film, foil and strip of regenerated cellulose

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 14 00 (Of regenerated cellulose) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance 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 Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) apply additional policy overlays, including mandatory IUPAC name and CAS number declaration for Chapter 39 imports from the bill of entry filed on or after 01-10-2023.

What this is

HSN code

3921 14 00

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
IUPAC 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 on the CPCB centralised EPR portal as an importer of plastic packaging before filing any bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration for all importers of plastic packaging products, plastic sheets, carry bags, or multi-layered packaging, and Rule 7.3 prescribes the consequent EPR obligations.
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 qualifiers are mandatory under Chapter 39 for all bills of entry filed on or after 01-10-2023, in addition to existing declarations.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify compliance with the Single Use Plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and the 75-micron and 120-micron thickness thresholds under Rule 4(1)(c) for carry bags. Also confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where imports originate from Bangladesh, check applicability of the port restrictions introduced under DGFT Notification 7/2025-26 dated 17-05-2025.
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most frequent compliance failure on this tariff line is registering on the CPCB EPR portal but omitting the IUPAC name and CAS number qualifiers at the bill-of-entry filing stage — an omission that triggers hold at customs examination under CBIC Circular 15/2023-Cus, independently of whether the EPR registration certificate is current. The two obligations operate in separate tracks: EPR registration governs post-import accountability, while the chemical-constituent declaration is a pre-clearance gate; failure on either results in detention and demurrage.

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Frequently asked

Does HSN 3921 14 00 require BIS certification?

No. No BIS Quality Control Order covers plates, sheets, film, foil or strip of regenerated cellulose. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with CBIC chemical-declaration overlays and DGFT policy conditions.

Are all regenerated cellulose films subject to the Single Use Plastic prohibition?

Not automatically. Rule 4(3) of the Plastic Waste Management (Amendment) Rules, 2022 exempts commodities made of compostable plastic from the Rule 4(2) Single Use Plastic prohibition; importers relying on this exemption must be able to substantiate the compostable classification at the bill of entry.

Do the Bangladesh-origin port restrictions under DGFT Notification 7/2025-26 apply to this HSN?

They may apply. DGFT Notification 7/2025-26 dated 17-05-2025 introduced port restrictions in Para 19 of the General Notes for certain goods imported from Bangladesh; importers should verify whether this HSN falls within the listed goods or the exemptions in Para 2 and Para 3 of that notification before routing the consignment.

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