Rigid, laminated

Rigid laminated plastic plates, sheets, film and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 35 (Rigid, laminated plastic plates and 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 (MoEF&CC) prohibits the manufacture and import of specified single-use plastic commodities with effect from 01-07-2022, and Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays — including mandatory IUPAC and CAS number declarations — apply at the bill of entry.

What this is

HSN code

3921 90 35

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 under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Rule 7.3 of the same Rules prescribes specific EPR obligations for importers of plastic packaging products, plastic sheets, carry bags, and multi-layered packaging.
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 mandatory qualifiers under Chapter 39 of the Customs Tariff Act, 1975, for all bills of entry filed on or after 01-10-2023. These fields are additional to existing import declarations and are verified by CBIC at the time of filing.
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 prohibited single-use plastic commodity under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, and confirm compliance with amendments under G.S.R. 807(E) dated 30-10-2023. If sourcing from Bangladesh, check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under Para 19 of the ITC (HS) 2022 General Notes.
Rule 4(2), Plastic Waste Management (Amendment) Rules, 2022 · 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 EPR registration as a one-time step and overlooking the ongoing EPR obligation under Rule 7.3, which requires importers to meet annual plastic waste processing targets proportional to import volumes. Failure to fulfil these targets — even when registration is current — constitutes a continuing violation under the Plastic Waste Management Rules and attracts MoEF&CC enforcement action. The IUPAC/CAS declaration is separately verified by CBIC at filing; a missing or incorrect chemical identifier can itself trigger detention independent of EPR status.

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Frequently asked

Does HSN 3921 90 35 require BIS certification?

No. No BIS Quality Control Order covers rigid laminated plastic plates and sheets under this tariff line. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEF&CC single-use plastic prohibitions and CBIC chemical-declaration overlays applying at the bill of entry.

Does the carry-bag thickness rule under Rule 4(1)(c) apply to rigid laminated sheets under this HSN?

Rule 4(1)(c) specifically governs carry bags, prescribing a minimum thickness of 120 microns from 31-12-2022; rigid laminated sheets are not carry bags, but importers must confirm their product does not fall within any prohibited single-use plastic category under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022.

Are imports of rigid laminated plastics from Bangladesh subject to port restrictions?

Potentially yes. DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the ITC (HS) 2022 General Notes imposing port restrictions on certain goods imported from Bangladesh; importers should verify whether this HSN falls within the restricted list or within the exemptions cited in Paras 2 and 3 of that notification.

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