Flexible, lacquered

Flexible lacquered plastic sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 32 (Flexible, lacquered plastic sheets) 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) of the same Rules and DGFT-administered ITC (HS) policy conditions, including Bangladesh-origin port restrictions under DGFT Notification 7/2025-26, apply as additional clearance requirements.

What this is

HSN code

3921 90 32

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E))

Customs documentation

EPR registration 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 centralized portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, before filing any bill of entry. Rule 7.3 separately prescribes EPR obligations for importers of plastic packaging; ensure the registration is current and covers the category of plastic packaging imported.
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
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry as a mandatory qualifier for Chapter 39 imports. These additional qualifiers are mandatory for all 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
Verify the consignment does not constitute a single-use plastic (SUP) article prohibited under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — including wrapping or packing films around sweet boxes, invitation cards and cigarette packets, and PVC banners below 100 microns. Ensure carry bags meet the 120-micron minimum thickness requirement in force from 31-12-2022, and confirm 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

A word of counsel

The most common error on this tariff line is filing the bill of entry without completing CPCB portal registration — importers assume the EPR obligation attaches post-importation, but Rule 6 makes registration a pre-import condition, and customs out-of-charge is routinely withheld pending CPCB registration evidence. Separately, the mandatory IUPAC and CAS number qualifier introduced for Chapter 39 from 01-10-2023 is frequently omitted from the electronic declaration, triggering bill-of-entry rejection at the assessment stage and consequential demurrage.

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Frequently asked

Does HSN 3921 90 32 require BIS certification?

No, flexible lacquered plastic sheets and film are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board's EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and DGFT ITC (HS) policy conditions applying as overlays.

Are the IUPAC name and CAS number qualifiers mandatory for every bill of entry under Chapter 39?

Yes. Per CBIC Circulars 15/2023-Cus and 18/2023-Cus, the IUPAC name and CAS number of constituent chemicals are mandatory additional qualifiers for all Chapter 39 import declarations filed on or after 01-10-2023; omission renders the bill of entry incomplete.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to this tariff line?

It may. DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the General Notes of the ITC (HS) 2022, imposing port restrictions on certain goods originating from Bangladesh; importers should verify whether this tariff line falls within the covered goods or the exempted categories listed in Paras 2 and 3 of that notification.

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