Flexible, metallised

Flexible metallised plastic sheets, film and foil

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 94 (Flexible, metallised plastic sheets, film and foil) 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) single-use plastic prohibitions under Rule 4(2) of the same Rules apply as a concurrent compliance overlay. DGFT import-policy conditions and mandatory IUPAC/CAS qualifier declarations under CBIC Circular 15/2023-Cus apply as additional clearance requirements.

What this is

HSN code

3921 90 94

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/CAS qualifier 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 portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before the first bill of entry is filed. Rule 7.3 separately prescribes EPR obligations for importers of plastic packaging; non-registration at the time of import renders the consignment liable to detention.
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 constituent chemicals as mandatory qualifiers on the bill of entry, applicable to all Chapter 39 imports for bills filed on or after 01-10-2023. These fields are in addition to existing declarations and are required in the format specified in Annex-1 to the referenced CBIC circulars.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the goods do not fall within the single-use plastic prohibition categories under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 (effective 01-07-2022), and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023). For Bangladesh-origin consignments, check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under Para 19 of the General Notes to ITC (HS) 2022.
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 portal registration but failing to meet the EPR obligations under Rule 7.3 — registration and EPR compliance are separate, sequenced requirements, not a single step. Importers who register but do not fulfil EPR targets face enforcement action under the Plastic Waste Management Rules independently of customs clearance. The IUPAC/CAS declaration requirement for Chapter 39 imports is a bill-of-entry field that customs systems verify at filing; a missing or blank entry causes the declaration to be rejected before out-of-charge is issued.

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Frequently asked

Does HSN 3921 90 94 require BIS certification?

No, no BIS Quality Control Order covers flexible metallised plastic sheets, film or foil. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with concurrent MoEFCC single-use plastic prohibitions and CBIC mandatory chemical-qualifier declarations.

Is CPCB portal registration required before the first shipment arrives at port?

Yes. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 requires importers of plastic packaging products to register on the CPCB centralised portal prior to import; a consignment arriving without a valid registration is liable to detention at the port of entry.

Do the single-use plastic prohibitions under Rule 4(2) affect flexible metallised film imports?

They can — wrapping or packing films used for specific applications such as sweet-box wrapping, invitation cards and cigarette packets are prohibited with effect from 01-07-2022. Importers must confirm the declared end-use does not fall within a Rule 4(2) prohibited category before shipment.

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