Thermocol

Thermocol expanded polystyrene plastic plates, sheets, strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 10 (Thermocol) 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) prohibition on thermocol used for decoration as a single-use plastic (SUP) applies with effect from 01-07-2022, and importers must also comply with IUPAC name and CAS number declaration under CBIC Circular 15/2023-CUS.

What this is

HSN code

3921 90 10

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
SUP end-use declaration to CBIC
IUPAC and CAS declaration from 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 portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Comply with Extended Producer Responsibility obligations prescribed under Rule 7.3, including EPR targets for plastic packaging.
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
Verify the end-use of thermocol against the SUP prohibition under Rule 4(2) of the Plastic Waste Management Rules: thermocol for decoration is prohibited from 01-07-2022 under G.S.R. 571(E) dated 12-08-2021, as amended by G.S.R. 133(E) dated 16-02-2022 and G.S.R. 807(E) dated 30-10-2023. File a declaration of permitted end-use at the bill of entry.
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
3
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry as mandatory qualifiers for Chapter 39 imports. These fields are mandatory for 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

A word of counsel

The most common error on this tariff line is importing thermocol without differentiating between permitted industrial or packaging end-uses and the categorically prohibited decorative-SUP end-use. A consignment of thermocol sheeting accompanied by documentation that is silent on end-use — or that inadvertently references decorative or event applications — is subject to outright seizure and confiscation under the Environment (Protection) Act, 1986 as a prohibited SUP article. Importers should obtain a written end-use certificate from the overseas supplier and verify it against the current SUP prohibition list including the Second Amendment Rules, G.S.R. 807(E) dated 30-10-2023.

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Frequently asked

Does HSN 3921 90 10 require BIS certification?

No, thermocol plates and sheets fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with the MoEFCC single-use plastic prohibition and DGFT ITC (HS) policy conditions as operative overlays.

Is CPCB EPR registration required before each import shipment or only once?

Registration on the CPCB centralised portal under Rule 6 is a one-time importer-level obligation, but EPR targets under Rule 7.3 are recurring annual obligations tied to the volume of plastic packaging imported each year.

Does the DGFT notification on Bangladesh-origin imports affect this HSN?

DGFT Notification 7/2025-26 dated 17-05-2025 introduces port restrictions under Para 19 of the General Notes to ITC (HS) 2022 for certain goods of Bangladesh origin; importers should verify whether thermocol falls within the exempted categories listed 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.