Rigid, metallised
Rigid metallised plastic plates, sheets, film and foil
HSN 3921 90 33 (Rigid, metallised 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) prohibition on specified single-use plastic items under Rule 4(2) and mandatory IUPAC name and CAS number qualifiers under CBIC Circular 15/2023-Cus apply as additional clearance requirements at the bill of entry.
- EPR registration from CPCB
- IUPAC and CAS declaration from CBIC
- Import policy declaration from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register as an importer on the CPCB centralised EPR portal before the first import. Under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, every importer of plastic packaging products or products with plastic packaging must complete this registration, and Rule 7.3 prescribes the ongoing EPR obligations that apply post-registration.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
- 2Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing, as a mandatory qualifier for all imports under Chapter 39. These fields are required for all bills of entry filed on or after 01-10-2023 and are in addition to existing declarations.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Verify that the product does not fall within the single-use plastic items prohibited under Rule 4(2) of the Plastic Waste Management Rules (as amended), and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023. Where the consignment originates from or transits Bangladesh, check applicability of the port-restriction conditions under Para 19 of the General Notes to the ITC (HS) 2022.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
The most common error on this tariff line is completing the CPCB EPR registration as a one-time procedural step and then treating it as satisfied indefinitely — EPR obligations under Rule 7.3 are ongoing and annual targets are prescribed; a lapse in EPR compliance is treated as a continuing violation under the Environment (Protection) Act, 1986. Separately, the Chapter 39 IUPAC and CAS qualifier mandate is frequently missed at the bill-of-entry stage, triggering amendment requests and port detention independently of any EPR status.