Rigid, lacquered

Rigid lacquered plastic plates, sheets, film and foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 21 (Rigid, lacquered plastic sheets) 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 (MoEF&CC) prohibitions on single-use plastics under Rule 4(2) and the 75/120-micron carry-bag thickness floor under Rule 4(1)(c) apply as concurrent obligations. CBIC mandatory IUPAC-name and CAS-number qualifiers for Chapter 39 imports and DGFT policy conditions under ITC (HS) 2022 apply as additional clearance requirements at the bill-of-entry stage.

What this is

HSN code

3921 90 21

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
IUPAC name 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 the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration for importers of plastic sheets and packaging, and Rule 7.3 prescribes the EPR obligations and targets that follow from that registration.
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 of the plastic sheet in the bill of entry. These additional qualifiers are mandatory for all Chapter 39 imports on bills of entry filed on or after 01-10-2023, per 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 that the consignment does not constitute a prohibited single-use plastic item under Rule 4(2) of the Plastic Waste Management Rules, and confirm carry bags meet the 120-micron thickness floor effective 31-12-2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). Where the consignment originates from Bangladesh, confirm applicability of port restrictions under Para 19 of the General Notes to ITC (HS) 2022 per DGFT Notification 7/2025-26 dated 17-05-2025.
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 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is completing the CPCB EPR registration at the corporate level but failing to fulfil annual EPR targets and reporting obligations under Rule 7.3 — the registration alone does not discharge the importer's continuing plastic-waste obligations, and non-fulfilment exposes the importer to monetary penalty and suspension of the registration. Separately, the IUPAC and CAS-number qualifiers introduced from 01-10-2023 are verified by CBIC's system at the time of import declaration filing; a bill of entry submitted without these fields is liable to be returned for amendment before assessment, triggering demurrage.

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Frequently asked

Does HSN 3921 90 21 require BIS certification?

No. No BIS Quality Control Order covers rigid lacquered plastic plates, sheets, film or foil under this tariff line. Import is governed by the Central Pollution Control Board's EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with CBIC chemical-qualifier obligations and DGFT ITC (HS) policy conditions applying at the bill-of-entry stage.

Are all rigid lacquered plastic sheets subject to the single-use plastic prohibition?

No. The Rule 4(2) prohibition targets specific enumerated single-use items such as plates, cups, cutlery, straws, and wrapping films around sweet boxes and invitation cards; industrial rigid lacquered plastic sheets used as structural or decorative substrates fall outside the prohibited list, but the importer must document that the product does not fall within the enumerated categories.

Does the Plastic Waste Management (Second Amendment) Rules, 2023 change the EPR registration process?

Yes. Compliance with G.S.R. 807(E) dated 30-10-2023 is required, and importers should verify current EPR target schedules and procedural requirements on the CPCB centralised portal, as the 2023 amendment may have revised obligations beyond those set out in the original 2022 framework.

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