Rigid, laminated

Rigid laminated plastic plates, sheets, film and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 25 (Rigid, laminated plastic sheets) 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 (MoEFCC) plastic-waste regime and Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls apply as additional clearance requirements, alongside mandatory IUPAC name and CAS number qualifiers on the bill of entry under CBIC Circular 15/2023-Cus.

What this is

HSN code

3921 90 25

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 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 as an importer on the CPCB centralised EPR portal before filing any bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, plastic sheets, and multi-layered packaging; Rule 7.3 prescribes the EPR obligations that flow from that 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 every constituent chemical in the plastic formulation as mandatory additional qualifiers on the bill of entry. These qualifiers are compulsory for all bills of entry under Chapter 39 filed on or after 01-10-2023 and must be included at the time of initial filing, not as a post-assessment amendment.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the laminated rigid sheet does not constitute a prohibited single-use plastic (SUP) commodity or fall below the 75-micron (or 120-micron from 31-12-2022) thickness threshold for carry bags. Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023), and check whether DGFT Notification 7/2025-26 dated 17-05-2025 port restrictions under Para 19 of the General Notes apply if the goods originate from Bangladesh.
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021 and 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 registering on the CPCB EPR portal only after a consignment has arrived at port — registration is a pre-import obligation, and a bill of entry filed without a valid CPCB registration reference exposes the consignment to detention and ground rent while remediation is sought. Importers also routinely omit the IUPAC and CAS number qualifiers at the time of initial filing, treating them as optional additions; customs out-of-charge is withheld until these fields are correctly populated, and retrospective amendment after assessment attracts separate scrutiny.

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Frequently asked

Does HSN 3921 90 25 require BIS certification?

No, rigid laminated plastic sheets are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC environmental controls and DGFT ITC (HS) policy conditions applying as overlays.

Which document codes or qualifiers are mandatory at the bill of entry for this HSN?

The IUPAC name and CAS number of constituent chemicals are mandatory Chapter 39 qualifiers at the time of filing for all bills of entry dated on or after 01-10-2023, per CBIC Circulars 15/2023-Cus and 18/2023-Cus; the CPCB EPR portal registration reference must also be available to demonstrate compliance with Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022.

Are any plastic laminated sheet products exempt from the single-use plastics prohibition?

Rule 4(3) of the Plastic Waste Management Rules exempts commodities made of compostable plastic from the single-use plastic prohibition under Rule 4(2)(b); all other rigid laminated sheets must be assessed against the SUP commodity list and thickness thresholds, and the Second Amendment Rules (G.S.R. 807(E) dated 30-10-2023) must be checked for any further modifications to the prohibited-product list.

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