Flexible, metallised

Flexible metallised plastic sheets, film and foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 24 (Flexible, metallised plastic film/foil) is subject to Central Pollution Control Board (CPCB) extended producer responsibility (EPR) registration 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 (MoEFCC) notifications G.S.R. 571(E) and G.S.R. 133(E) impose single-use plastic prohibitions and minimum-thickness mandates that apply at the import stage. Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays — including mandatory Chapter 39 chemical qualifiers and DGFT Notification 7/2025-26 port restrictions on Bangladesh-origin goods — apply as additional clearance requirements.

What this is

HSN code

3921 90 24

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 name and CAS number declaration to CBIC
Plastic waste compliance declaration to MoEFCC

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 products, and Rule 7.3 specifies the EPR obligations that attach to the import. Failure to register prior to import exposes the consignment to detention and demurrage.
Rule 6 and Rule 7.3, Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · MoEFCC Letter F.No.B-17011/7/UPC-II-PWM(MLP)/2021/12900 dated 01-02-2022
2
Declare the IUPAC name and CAS number of the constituent chemicals of the imported film or foil in the bill of entry. These additional qualifiers are mandatory for all imports under Chapter 39 for bills of entry filed on or after 01-10-2023, per CBIC Circular 15/2023-CUS and 18/2023-CUS.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Verify that the consignment complies with all prohibitions under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — no single-use plastic items in the prohibited categories — and with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). If goods are of Bangladesh origin, confirm whether port restrictions under Para 1 of DGFT Notification 7/2025-26 dated 17-05-2025 apply and identify any exemptions under Paras 2 and 3.
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 · CBIC Instruction 09/2022-Customs dated 22-06-2022

A word of counsel

The most common error on this tariff line is filing the bill of entry without a current CPCB EPR registration — treating the plastic waste compliance regime as a post-import obligation rather than a pre-import condition. CPCB registration under Rule 6 must precede the import declaration; customs officers verifying PGA-facilitated bills are instructed to confirm this registration is in place before granting out-of-charge. Additionally, the Plastic Waste Management (Second Amendment) Rules, 2023 introduced further compliance obligations that supersede earlier internal compliance frameworks, and importers relying on pre-October 2023 procedures risk non-conformance at the bill-of-entry stage.

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Frequently asked

Does HSN 3921 90 24 require BIS certification?

No, flexible metallised plastic film and foil is not covered by any BIS Quality Control Order. The operative compliance framework is the Central Pollution Control Board's extended producer responsibility registration under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions applying at the import stage.

Are the IUPAC name and CAS number declarations in the bill of entry mandatory for this Chapter 39 tariff line?

Yes. Per CBIC Circulars 15/2023-CUS and 18/2023-CUS, declaration of the IUPAC name and CAS number of constituent chemicals is mandatory for all Chapter 39 imports on bills of entry filed on or after 01-10-2023; absence of these qualifiers at the time of filing renders the declaration non-compliant.

Do the Bangladesh-origin port restrictions under DGFT Notification 7/2025-26 affect imports of this HSN?

They may. Para 19 of the General Notes to ITC (HS) 2022, introduced by DGFT Notification 7/2025-26 dated 17-05-2025, imposes port restrictions on certain goods imported from Bangladesh; importers must verify whether this HSN falls within the restricted list and confirm any available exemptions under Paras 2 and 3 of that notification before routing the consignment.

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