Other

Other plastic plates, sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 39 (Other plastic plates, sheets, film, foil and strip) is subject to Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility (EPR) obligations under Rule 6 and Rule 7.3 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) notified prohibitions on specified single-use plastic commodities with effect from 01-07-2022 under Rule 4(2) of those Rules. DGFT policy controls and CBIC chemical-qualifier declarations under Chapters 39 apply as additional clearance requirements.

What this is

HSN code

3921 90 39

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 name and CAS number declaration to CBIC
Single-use plastic prohibition compliance from MoEFCC

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 under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing any bill of entry. Rule 7.3 of the same Rules prescribes ongoing EPR obligations — including fulfilment targets — for registered importers. Ensure compliance with any amendments introduced vide G.S.R. 807(E) dated 30-10-2023 under the Plastic Waste Management (Second Amendment) Rules, 2023.
Rule 6 and Rule 7.3, Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · G.S.R. 807(E) dated 30-10-2023
2
Declare the IUPAC name and CAS number of each constituent chemical of the imported plastic product at the time of filing the bill of entry, as mandatory qualifiers under Chapter 39 of the Customs Tariff Act, 1975. These fields are mandatory for all bills of entry filed on or after 01-10-2023 and are in addition to existing import declarations.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that no item in the consignment falls within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 — including wrapping or packing films around sweet boxes, invitation cards, cigarette packets, and PVC banners under 100 microns. For carry bags, confirm thickness is not less than 120 microns (mandatory from 31-12-2022). If importing goods of Bangladeshi origin, assess applicability of the port restrictions and exemptions under Para 19 of DGFT Notification 7/2025-26 dated 17-05-2025.
Rule 4(1)(c) and Rule 4(2), Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 571(E) dated 12-08-2021 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is registering on the CPCB EPR portal but treating the registration as a one-time formality rather than a continuing EPR fulfilment obligation. Rule 7.3 imposes annual targets, and a shortfall in EPR fulfilment — even when the initial registration is current — constitutes a violation of the Plastic Waste Management Rules and can attract enforcement by CPCB, including consignment detention at port if EPR compliance records are not current at the time of the bill of entry.

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Frequently asked

Does HSN 3921 90 39 require BIS certification?

No, no BIS Quality Control Order covers this residual category of plastic plates, sheets, film, foil and strip. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC-notified prohibitions on specified single-use plastic forms and CBIC chemical-qualifier declarations mandatory from 01-10-2023.

Which plastic forms are prohibited from import under this tariff line?

Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits import of single-use plastic commodities including wrapping or packing films around sweet boxes, invitation cards and cigarette packets, and PVC banners under 100 microns, with effect from 01-07-2022; compostable-plastic items are carved out under Rule 4(3).

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 to the ITC (HS) 2022, imposing port restrictions on certain goods imported from Bangladesh; importers should verify whether this tariff line falls within the notified goods list or its exemptions under Para 2 and Para 3 of that notification.

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