Rigid, metallised

Rigid metallised plastic plates, sheets, film and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 23 (Rigid, metallised plastic sheet) 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) Single-Use Plastic prohibition under G.S.R. 571(E) dated 12-08-2021 and CBIC mandatory IUPAC/CAS-number qualifiers under Chapter 39 apply as additional clearance requirements.

What this is

HSN code

3921 90 23

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
IUPAC and CAS number declaration to CBIC
SUp prohibition 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 bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging, plastic sheets, carry bags, and multi-layered packaging; Rule 7.3 prescribes the EPR obligations that attach immediately upon registration.
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 additional qualifiers are mandatory for all Chapter 39 imports for 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
Confirm the consignment does not constitute a prohibited Single-Use Plastic item under Rule 4(2) of the Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021 (prohibition effective 01-07-2022) and ensure the carry-bag thickness threshold of 120 microns is met where applicable. Additionally verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 (Para 19 general notes) if the goods originate from Bangladesh, and comply with the port-restriction conditions stated therein.
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 treating EPR registration as a post-import administrative step rather than a pre-clearance condition. CPCB registration must exist on the centralised portal before the bill of entry is filed; a consignment presented without a live registration reference is liable to detention at the port of import. Additionally, the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) introduced further obligations that must be reconciled against the importer's EPR target schedule before each shipment.

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Frequently asked

Does HSN 3921 90 23 require BIS certification?

No. No BIS Quality Control Order covers rigid metallised plastic plates, sheets, film or strip under this tariff line. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022 and the MoEF&CC Single-Use Plastic prohibition framework.

What happens if the CPCB EPR registration lapses between shipments?

An importer with a lapsed or absent CPCB registration has no lawful basis for import under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022; the customs proper officer will not grant out-of-charge, and the consignment faces detention, demurrage, and potential re-export.

Do the Single-Use Plastic prohibitions under G.S.R. 571(E) affect rigid metallised sheet used in packaging?

Yes, if the metallised sheet is used as wrapping or packing film around sweet boxes, invitation cards, or cigarette packets — these are specifically prohibited under Rule 4(2)(b) with effect from 01-07-2022; the carve-out under Rule 4(3) applies only to certified compostable plastic items.

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