Flexible, laminated

Flexible laminated plastic sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 96 (Flexible, laminated plastic sheet) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) registration under Rule 6 and Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. The Ministry of Environment, Forest and Climate Change (MoEFCC) prohibits the import of specified single-use plastic items effective 01 July 2022, and importers must declare IUPAC name and CAS number of constituent chemicals under Chapters 38-39 per CBIC Circular 15/2023-CUS.

What this is

HSN code

3921 90 96

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022 (GSR 133(E) dated 16-02-2022)

Customs documentation

EPR registration certificate from CPCB
IUPAC and CAS declaration from CBIC
SUP compliance declaration from importer

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 EPR portal before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging, multi-layered packaging, and plastic sheets; Rule 7.3 prescribes the corresponding EPR obligations.
Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 · GSR 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
2
At the time of filing the import declaration, mandatorily declare the IUPAC name and CAS number of each constituent chemical for goods under Chapter 39. These qualifiers are mandatory for all bills of entry filed on or after 01 October 2023 and are in addition to existing declarations.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Confirm the consignment does not contain single-use plastic items prohibited under Rule 4(2) of the Plastic Waste Management Rules as amended — including wrapping or packing films around sweet boxes, invitation cards, and cigarette packets — and verify carry-bag thickness meets the 120-micron minimum effective 31 December 2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (GSR 807(E) dated 30-10-2023).
Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · GSR 571(E) dated 12-08-2021 · GSR 807(E) dated 30-10-2023

A word of counsel

The most common error on this tariff line is completing the EPR portal registration without mapping the specific product sub-category — plastic packaging, multi-layered packaging, or plastic sheet — to the correct EPR target obligation under Rule 7.3. An incomplete or miscategorised registration is treated as non-registration at the bill-of-entry stage, resulting in detention. Separately, importers sourcing from Bangladesh should verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025, which introduces port restrictions under Para 19 of the General Notes of the ITC (HS) 2022 for certain goods from that origin.

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Frequently asked

Does HSN 3921 90 96 require BIS certification?

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

Is the IUPAC and CAS number declaration mandatory even for multi-layer laminates with multiple constituents?

Yes. CBIC Circular 15/2023-CUS and 18/2023-CUS require the declaration of IUPAC name and CAS number for each constituent chemical for all Chapter 39 imports, with no exemption for multi-layer or laminated constructions, effective for all bills of entry filed on or after 01 October 2023.

What is the consequence of importing a flexible film that falls within the prohibited single-use plastic category?

Import of single-use plastic commodities listed under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 is prohibited from 01 July 2022; consignments found to contain prohibited SUP items are liable to confiscation and the importer faces monetary penalty under the Environment (Protection) Act, 1986.

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