Flexible, lacquered

Flexible lacquered plastic sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 92 (Flexible, lacquered) 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), administered by the Ministry of Environment, Forest and Climate Change (MoEFCC). CBIC Circular 15/2023-Cus and 18/2023-Cus mandate declaration of IUPAC name and CAS number for all Chapter 39 imports at the bill-of-entry stage. DGFT policy controls under ITC (HS) 2022, including port restrictions on imports from Bangladesh per DGFT Notification 7/2025-26 dated 17-05-2025, apply as additional clearance overlays.

What this is

HSN code

3921 90 92

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 — EPR registration

Customs documentation

EPR registration certificate from CPCB
Chapter 39 IUPAC/CAS declaration from 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 on the CPCB centralised EPR portal as an importer of plastic packaging before the first bill of entry is filed. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 makes registration mandatory, and Rule 7.3 prescribes ongoing EPR obligations — including annual return filing — for all registered importers.
Rule 6 and Rule 7.3, Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · MoEFCC Letter F.No.B-17011/7/UPC-II-PWM(MLP)/2021/12900 dated 01-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
2
At the time of filing the bill of entry, declare the IUPAC name and CAS number of each constituent chemical in the consignment. These fields are mandatory under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 for all Chapter 39 imports for bills filed on or after 01-10-2023.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify the import is not restricted under the Single-Use Plastic prohibition (Rule 4(2), Plastic Waste Management Amendment Rules, 2022) and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023. If the consignment originates in Bangladesh, check port-restriction conditions under Para 19 of DGFT Notification 7/2025-26 dated 17-05-2025 before shipment.
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 the CPCB portal registration but failing to fulfil the annual EPR target obligations under Rule 7.3 before the next import cycle — CPCB treats unfulfilled EPR targets as a continuing violation, not a one-time default, exposing the importer to registration suspension and detention of subsequent consignments. Separately, the IUPAC/CAS declaration requirement under CBIC Circular 15/2023-Cus is enforced at the e-declaration stage; omission triggers mismatch flags and potential ground rent liability while the declaration is rectified.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3921 90 92 require BIS certification?

No, flexible lacquered plastic sheets and film fall outside the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022 for EPR registration, with CBIC Chapter 39 chemical-declaration overlays and DGFT ITC (HS) policy controls.

Which specific plastic items are prohibited from import under these rules?

Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits import of identified single-use plastic items effective 01-07-2022, including wrapping or packing films around sweet boxes, invitation cards and cigarette packets, and carry bags below 120 microns in thickness from 31-12-2022.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all flexible plastic imports?

The port restrictions apply conditionally per Para 19 of DGFT Notification 7/2025-26 dated 17-05-2025; Para 2 and Para 3 of that notification list exempted goods, and importers should verify whether the specific flexible lacquered product falls within an exempted category before routing the shipment.

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