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HomeHSNChapter 39HSN 3923 90 20

Aseptic bags

Aseptic bags of plastics for conveyance or packing

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 3923 90 20 (Aseptic bags) is subject to Central Pollution Control Board (CPCB) extended producer responsibility (EPR) registration under Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 (G.S.R. 133(E) dated 16-02-2022), administered jointly with the Ministry of Environment, Forest and Climate Change (MoEF&CC). Importers must register on the CPCB centralised portal and declare IUPAC name and CAS number for constituent chemicals under CBIC Circular 15/2023-Cus and 18/2023-Cus as mandatory bill-of-entry qualifiers for Chapter 39.

What this is
HSN code
3923 90 20
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/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. 1
    Register as an importer on the CPCB centralised EPR portal before filing the first bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration for importers of plastic packaging products, and Rule 7.3 prescribes ongoing EPR obligations; non-registration exposes the consignment to detention and refusal of out-of-charge.
    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. 2
    Declare the IUPAC name and CAS number of all constituent chemicals in the bill of entry at the time of filing. These qualifiers are mandatory for all Chapter 39 imports on bills of entry filed on or after 01-10-2023 and must be entered in addition to all existing declarations.
    CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
  3. 3
    Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 (G.S.R. 807(E) dated 30-10-2023) and, where the consignment originates from Bangladesh, verify applicability of port restrictions under Para 19 of the General Notes of ITC (HS) 2022 introduced by DGFT Notification 7/2025-26 dated 17-05-2025, noting the exemption categories at Paras 2 and 3 of that notification.
    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 once and treating it as a static formality — EPR obligations under Rule 7.3 are annual and tied to import volumes, and failure to file periodic returns after the initial registration triggers enforcement by MoEF&CC independent of customs clearance. The IUPAC/CAS declaration requirement applies at the point of filing the import declaration, not as a post-clearance rectification; consignments filed without these qualifiers on or after 01-10-2023 are liable to customs detainment pending correction.

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Frequently asked
Does HSN 3923 90 20 require BIS certification?
No, aseptic bags of plastics are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board EPR registration regime under the Plastic Waste Management (Amendment) Rules, 2022, with IUPAC/CAS chemical-declaration overlays administered by the Central Board of Indirect Taxes and Customs.
Are aseptic bags classified as single-use plastic subject to the prohibition under Rule 4(2) of the Plastic Waste Management Rules?
The Rule 4(2) prohibition targets specifically enumerated single-use plastic items such as cutlery, straws, stirrers, and packaging films around sweet boxes; aseptic bags used for conveyance or packing of goods are not within that enumerated list, but compliance with the general EPR registration and thickness requirements remains mandatory.
Do Bangladesh-origin aseptic bag imports face port restrictions?
DGFT Notification 7/2025-26 dated 17-05-2025 introduced port restrictions under Para 19 of the General Notes of ITC (HS) 2022 for certain goods imported from Bangladesh; importers must verify whether their specific consignment falls within the exempted categories at Paras 2 and 3 of that notification before nominating the port of import.
Last verified against gazette notifications: 2026-05-16. Source: CPCB / MEFCC / DGFT / CBIC / Indian Customs CUSDATA.
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