Other

Other plastic plates, sheets, film, foil and strip

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3921 90 99 (Other plastic plates, sheets, film and strip) is subject to Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility (EPR) 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 (MoEFCC) single-use plastic prohibitions and carry-bag thickness restrictions under the Plastic Waste Management Rules apply at the bill of entry, with IUPAC name and CAS number chemical qualifiers mandated by the Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) for Chapter 39 imports.

What this is

HSN code

3921 90 99

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
Chapter 39 chemical qualifiers from CBIC
ITC (HS) policy declaration 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 EPR portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022. Registration must be current before filing the bill of entry; Rule 7.3 imposes ongoing EPR obligations on importers of plastic packaging, carry bags, multi-layered packaging, and plastic sheets.
Rule 6 and Rule 7.3 of the 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
Verify the goods do not fall within the single-use plastic categories prohibited under Rule 4(2) of the Plastic Waste Management Rules with effect from 01-07-2022 — including plates, cups, cutlery, straws, trays, and wrapping or packing films — or the carry-bag thickness minima (75 microns from 30-09-2021; 120 microns from 31-12-2022). Goods made of compostable plastic under Rule 4(3) are exempt from the sub-rule 4(2)(b) prohibitions. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide G.S.R. 807(E) dated 30-10-2023.
Rule 4(1)(c), Rule 4(2) and Rule 4(3) of the Plastic Waste Management Rules · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
3
Declare the IUPAC name and CAS number of each constituent chemical in the bill of entry as mandatory Chapter 39 qualifiers for all bills of entry filed on or after 01-10-2023. If the goods originate from Bangladesh, confirm applicability of the port restrictions introduced under Para 19 of the General Notes of the ITC (HS) 2022 via DGFT Notification 7/2025-26 dated 17-05-2025.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most frequent error on this tariff line is completing CPCB portal registration at a corporate level but omitting to link individual import transactions to the EPR account at the bill-of-entry stage — an omission that customs officers increasingly flag during PGA-facilitated bill verification. A second trap is importing wrapping or packing films without confirming the compostable-plastic exemption under Rule 4(3): consignments that are not demonstrably compostable fall squarely within the Rule 4(2)(b) SUP prohibition and are liable to confiscation, not merely rectification.

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Frequently asked

Does HSN 3921 90 99 require BIS certification?

No, this residual tariff line for other plastic plates, sheets, film, foil and strip falls outside the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board's EPR registration requirement under the Plastic Waste Management (Amendment) Rules, 2022, with MoEFCC single-use plastic prohibitions and CBIC Chapter 39 chemical-qualifier mandates as additional overlays.

Are the IUPAC name and CAS number declarations mandatory for all Chapter 39 bills of entry?

Yes. Per CBIC Circulars 15/2023-CUS and 18/2023-CUS, the declaration of IUPAC name and CAS number of constituent chemicals is mandatory for all Chapter 39 bills of entry filed on or after 01-10-2023; these fields are in addition to existing import declarations.

Does the compostable-plastic exemption under Rule 4(3) apply to all items listed in Rule 4(2)(b)?

Yes, Rule 4(3) of the Plastic Waste Management Rules provides that the Rule 4(2)(b) single-use plastic prohibition does not apply to commodities made of compostable plastic; importers must be able to substantiate compostability to customs if challenged.

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