Other

Other plastic plates, sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 29 (Other plastic plates, sheets, film and strip) is subject to Central Pollution Control Board (CPCB) extended producer responsibility (EPR) registration under Rule 6 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) single-use plastic prohibition under Rule 4(2) and the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT) apply as additional regulatory overlays. Mandatory IUPAC name and CAS number qualifiers are required on all bills of entry filed on or after 01-10-2023 under CBIC Circular 15/2023-CUS.

What this is

HSN code

3921 90 29

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
ITC (HS) policy declaration from DGFT
IUPAC and CAS qualifiers from CBIC

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 packaging products, plastic sheets, carry bags, and multi-layered packaging; Rule 7.3 prescribes the EPR obligations that follow.
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
Verify that no component of the consignment constitutes a prohibited single-use plastic (SUP) item under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, effective 01-07-2022. Plates, cups, cutlery, trays, wrapping or packing films around specified articles, and plastic or PVC banners below 100 microns are prohibited; carry bags of virgin or recycled plastic must meet the 120-micron minimum thickness from 31-12-2022. Also ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023).
Rule 4(1)(c) and Rule 4(2), Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
3
Declare the IUPAC name and CAS number of each constituent chemical as mandatory additional qualifiers on the bill of entry, mandatory for all bills of entry filed on or after 01-10-2023 for Chapter 39 imports. If the consignment originates from Bangladesh, confirm whether the port restrictions introduced under Para 19 of the General Notes by DGFT Notification 7/2025-26 dated 17-05-2025 apply, and verify exemption eligibility under Paras 2 and 3 of that notification.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023 · 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 but failing to review the specific SUP prohibition list before the purchase order is placed. A consignment that includes even a small SKU of prohibited single-use plastic — wrapping films around sweet boxes, PVC banners below 100 microns, or non-compostable cutlery — renders that portion liable to confiscation at the port of import under the Plastic Waste Management Rules, irrespective of the EPR registration status. The compostable-plastic carve-out under Rule 4(3) is narrow and must be substantiated by appropriate certification from the exporting manufacturer.

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Frequently asked

Does HSN 3921 90 29 require BIS certification?

No, no BIS Quality Control Order covers this residual plastic plates and film tariff line. Import is governed by the Central Pollution Control Board's EPR registration requirement under the Plastic Waste Management (Amendment) Rules, 2022 and the MoEFCC single-use plastic prohibition regime.

Is CPCB EPR portal registration required for every import, or only for large-volume importers?

Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 applies to all importers of plastic packaging products, plastic sheets, carry bags, or multi-layered packaging without a volume threshold; registration must precede the first bill of entry and EPR obligations under Rule 7.3 attach from the point of import.

Do the Bangladesh-origin port restrictions under DGFT Notification 7/2025-26 apply to this HSN?

DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the General Notes of ITC (HS) 2022 restricting imports of certain goods from Bangladesh to specified ports; importers must verify whether this HSN falls within the regulated goods list and, if so, confirm exemption eligibility under Paras 2 and 3 before routing the consignment.

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