Rigid, laminated

Rigid laminated plastic plates, sheets, film and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 95 (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 (MoEFCC) plastic-waste framework and Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls apply as additional clearance requirements. Importers must also declare the IUPAC name and CAS number of constituent chemicals at the bill-of-entry stage under CBIC Circular 15/2023-Cus.

What this is

HSN code

3921 90 95

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

EPR registration certificate from CPCB
IUPAC and 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 as an importer on the centralised EPR portal developed by the Central Pollution Control Board under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022. Importers of plastic packaging products, multi-layered packaging, or plastic sheets are mandatorily required to register and fulfil the EPR obligations prescribed under Rule 7.3 of the same Rules before the bill of entry is filed.
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
At the time of filing the import declaration, declare the IUPAC name and CAS number of each constituent chemical in the bill of entry. These qualifiers are mandatory for all Chapter 39 imports filed on or after 01-10-2023 and must be submitted in the format prescribed in Annex-1 to the relevant CBIC circular.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify that the product does not fall within the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management Rules, and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023. If importing from Bangladesh, assess whether the port restrictions introduced via Para 19 of the General Notes under DGFT Notification 7/2025-26 dated 17-05-2025 apply to the consignment.
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 customs clearance without first obtaining or producing the CPCB EPR registration certificate — importers frequently treat EPR compliance as a post-import administrative step, when Rule 6 makes registration a pre-import condition. An unregistered importer who files a bill of entry for plastic packaging or plastic sheet is in breach of the Plastic Waste Management (Amendment) Rules, 2022 from the moment of filing, exposing the consignment to detention and the importer to enforcement action under the Environment (Protection) Act, 1986.

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Frequently asked

Does HSN 3921 90 95 require BIS certification?

No, rigid laminated plastic plates and sheets are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board's Extended Producer Responsibility framework under the Plastic Waste Management (Amendment) Rules, 2022, with DGFT ITC (HS) policy controls and CBIC chemical-declaration requirements as overlays.

Are the IUPAC name and CAS number declarations required for every bill of entry under Chapter 39?

Yes. Per CBIC Circular 15/2023-Cus dated 07-06-2023 and Circular 18/2023-Cus dated 30-06-2023, the IUPAC name and CAS number of constituent chemicals are mandatory qualifiers for all Chapter 39 import declarations filed on or after 01-10-2023, and failure to declare them at filing renders the declaration deficient.

Does the single-use plastic prohibition under Rule 4(2) of the Plastic Waste Management Rules affect this tariff line?

Potentially yes — rigid laminated plastic sheets used as wrapping or packing films around specified articles fall within the Rule 4(2) prohibition effective 01-07-2022; importers must confirm the end-use of the product does not place it within the enumerated prohibited categories, with the compostable-plastic carve-out under Rule 4(3) available only where the product qualifies as compostable plastic.

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