Flexible, laminated

Flexible laminated plastic sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 26 (Flexible, laminated plastic sheets/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) prohibition on specified single-use plastic items under Rule 4(2) of the Plastic Waste Management Rules applies as a concurrent overlay. CBIC mandatory IUPAC-name and CAS-number qualifiers under Chapter 39 and Directorate General of Foreign Trade (DGFT) policy controls apply as additional clearance requirements.

What this is

HSN code

3921 90 26

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration, Rule 6 and Rule 9(1) Schedule II

Customs documentation

EPR registration certificate from CPCB
IUPAC 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 as an importer on the CPCB centralised EPR portal before the first bill of entry is filed. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, multi-layered packaging, plastic sheets, and carry bags; Rule 7.3 prescribes ongoing EPR obligations, including annual targets.
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, as mandatory additional qualifiers for Chapter 39 imports. These fields are in addition to existing declarations and are required for all bills of entry filed on or after 01-10-2023.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify the consignment does not include any single-use plastic items prohibited under Rule 4(2) of the Plastic Waste Management Rules (effective 01-07-2022), and confirm carry bags meet the minimum 120-micron thickness requirement operative from 31-12-2022 under Rule 4(1)(c). Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). Additionally, if the consignment originates from Bangladesh, assess applicability of the port restrictions under Para 19 introduced by DGFT Notification 7/2025-26 dated 17-05-2025.
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management Rules · 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 CPCB portal registration once and treating it as a static credential — EPR obligations under Rule 7.3 impose recurring annual targets, and failure to meet them renders the registration non-compliant, exposing subsequent imports to detention at port and monetary penalty under the Environment (Protection) Act, 1986. Importers should also note that the single-use plastic prohibition under Rule 4(2) applies to the product as imported, not merely to its packaging: if the laminated flexible film is supplied in a prohibited form factor, the prohibition applies regardless of EPR registration status.

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Frequently asked

Does HSN 3921 90 26 require BIS certification?

No, flexible laminated plastic 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 EPR registration framework under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC chemical-declaration overlays applying concurrently.

Is CPCB EPR portal registration required before every shipment, or is one-time registration sufficient?

One-time registration on the CPCB centralised portal satisfies Rule 6, but Rule 7.3 imposes annual EPR targets that must be fulfilled each year; non-fulfilment of annual targets renders the importer non-compliant even if the initial registration remains active.

Do the single-use plastic prohibitions under Rule 4(2) affect flexible laminated film imports from any country?

Yes, the Rule 4(2) prohibition on specified items — including wrapping or packing films around sweet boxes, invitation cards, and cigarette packets — applies to all import origins effective 01-07-2022; the compostable-plastic carve-out under Rule 4(3) applies only to items made entirely of compostable plastic as defined in the Rules.

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