Of other plastics

Plastic plates, sheets, film, foil and strip of other plastics

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 19 00 (Of other plastics) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration obligations 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 (MoEF&CC) prohibition on specified single-use plastic commodities under Rule 4(2) of the Plastic Waste Management Rules applies from 01-07-2022, and mandatory IUPAC name and CAS number declaration under CBIC Circular 15/2023-Cus is required at the bill-of-entry stage for all Chapter 39 imports.

What this is

HSN code

3921 19 00

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 and CAS declaration from CBIC
SUP compliance declaration to MoEF&CC

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 before filing the first bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates importer registration for plastic packaging products, plastic sheets, carry bags, and multi-layered packaging; Rule 7.3 prescribes the ongoing EPR obligations thereafter.
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 at the time of filing the import declaration in e-Sanchit. These additional qualifiers are mandatory for all Chapter 39 bills of entry filed on or after 01-10-2023, in the manner prescribed in Annex-1 to the circular.
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 (SUP) prohibition under Rule 4(2) of the Plastic Waste Management Rules, effective 01-07-2022. If the consignment includes carry bags, confirm thickness is at least 120 microns from 31-12-2022 per Rule 4(1)(c). Also confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where applicable, DGFT Notification 7/2025-26 dated 17-05-2025 regarding Bangladesh-origin port restrictions under Para 19 of the General Notes to ITC (HS) 2022.
G.S.R. 571(E) dated 12-08-2021 · G.S.R. 133(E) dated 16-02-2022 · 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 error on this tariff line is completing the CPCB EPR portal registration but failing to renew or update EPR targets annually, which converts an initially compliant import programme into a continuing violation under Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. Separately, importers of goods that resemble prohibited SUP categories — wrapping films, trays, plates — must maintain documentary evidence that the product is compostable plastic (the Rule 4(3) carve-out) or otherwise outside the Rule 4(2) prohibition; absence of that evidence at the port results in consignment detention pending MoEF&CC clarification.

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Frequently asked

Does HSN 3921 19 00 require BIS certification?

No, plastic plates, sheets, film, foil and strip of other plastics are 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, with the MoEF&CC single-use plastic prohibition and CBIC chemical-qualifier declarations as concurrent requirements.

Are the IUPAC name and CAS number declarations mandatory for every Chapter 39 bill of entry, and where are they filed?

Yes, for all bills of entry filed on or after 01-10-2023, the IUPAC name and CAS number of constituent chemicals must be declared at the time of filing the import declaration, in the manner set out in Annex-1 to CBIC Circular 15/2023-Cus dated 07-06-2023 and CBIC Circular 18/2023-Cus dated 30-06-2023.

Does the single-use plastic prohibition under Rule 4(2) apply to all goods under this tariff line?

No. Rule 4(3) of the Plastic Waste Management Rules exempts commodities made of compostable plastic from the Rule 4(2) prohibition. Importers relying on this carve-out must carry documentary evidence of compostable-plastic composition; otherwise, wrapping films, trays, and similar articles falling within the Rule 4(2) enumerated list are prohibited from import with effect from 01-07-2022.

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