Rigid, metallised

Rigid metallised plastic plates, sheets, film and foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 93 (Rigid, metallised plastic sheets) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration and compliance 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 (MoEF&CC) notified restrictions on single-use plastics and carry-bag thickness minima that apply at the bill-of-entry stage, with Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays applying concurrently.

What this is

HSN code

3921 90 93

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 number 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 as an importer on the centralised CPCB portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022. The registration covers plastic packaging products and plastic sheets and must be in place before the bill of entry is filed; Rule 7.3 prescribes the EPR obligations that flow from this 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
2
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry at the time of filing. These qualifiers are mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023 and must be submitted in addition to standard import declarations.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Confirm the product does not fall within the single-use plastic (SUP) prohibition under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, effective 01-07-2022, and ensure compliance with amendments introduced under G.S.R. 807(E) dated 30-10-2023. Where origin is Bangladesh, verify port-restriction applicability under DGFT Notification 7/2025-26 dated 17-05-2025, Para 19.
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

A word of counsel

The most common error on this tariff line is completing the EPR registration on the CPCB portal and treating that as full compliance, while overlooking the mandatory IUPAC and CAS number chemical-qualifier declarations required at the bill-of-entry filing stage under CBIC Circulars 15/2023-Cus and 18/2023-Cus. Absent these qualifiers in the import declaration, the bill of entry is liable to be held pending rectification, attracting demurrage and ground rent at the port. EPR registration and chemical declaration are parallel obligations, not sequential ones.

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Frequently asked

Does HSN 3921 90 93 require BIS certification?

No, rigid metallised plastic sheets are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with EPR registration and single-use plastic compliance as the operative obligations.

Are the IUPAC and CAS number declarations mandatory for all importers of Chapter 39 goods?

Yes. Per CBIC Circular 15/2023-Cus dated 07-06-2023 and Circular 18/2023-Cus dated 30-06-2023, these additional qualifiers are mandatory for all bills of entry under Chapter 39 filed on or after 01-10-2023, with no exemption for consignment size or importer category.

Do the single-use plastic prohibitions under Rule 4(2) apply to rigid metallised plastic sheets?

The Rule 4(2) prohibition targets specific enumerated SUP commodities effective 01-07-2022; rigid metallised sheets used as industrial substrate or packaging are not in the prohibited list, but wrapping or packing films within scope must be assessed against the G.S.R. 807(E) dated 30-10-2023 second-amendment criteria at import.

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