Other

Plastic tableware and kitchenware, other than named articles

CPCB CLEARANCE

HSN 3924 10 90 (plastic tableware and kitchenware) is subject to Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility obligations under the Plastic Waste Management (Amendment) Rules, 2022. Single-use plastic articles within this category — including plates, cups, glasses, cutlery, straws, and stirrers — are prohibited from import with effect from 1 July 2022 under Rule 4(2) of the Plastic Waste Management Rules. Directorate General of Foreign Trade (DGFT) policy conditions and Central Board of Indirect Taxes and Customs (CBIC) chemical-qualifier mandates apply as additional clearance requirements.

What this is

HSN code

3924 10 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022

Customs documentation

Importer registration from CPCB
EPR compliance declaration from CPCB
IUPAC/CAS qualifier declaration from CBIC

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

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 of plastic packaging products on the centralised portal administered by the Central Pollution Control Board before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration for importers of plastic packaging, carry bags, multi-layered packaging, or plastic sheets; Rule 7.3 prescribes Extended Producer Responsibility obligations that attach at the same stage.
Plastic Waste Management (Amendment) Rules, 2022, Rules 6 and 7.3 · G.S.R. 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
2
Verify that no article in the consignment falls within the Single-Use Plastic prohibition under Rule 4(2) of the Plastic Waste Management Rules — specifically plates, cups, glasses, cutlery (forks, spoons, knives), straws, trays, and stirrers are prohibited from manufacture, import, stocking, and sale with effect from 1 July 2022. Carry bags must meet the minimum thickness thresholds: 75 microns from 30 September 2021 and 120 microns from 31 December 2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023, G.S.R. 807(E) dated 30-10-2023.
Rule 4(1)(c) and Rule 4(2) 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 constituent chemicals in the bill of entry as mandatory qualifiers under Chapter 39 of the Customs Tariff Act, 1975. These additional fields — separate from existing import declarations — are mandatory for all bills of entry filed on or after 1 October 2023. Also verify applicability of DGFT Notification 07/2025-26 dated 17-05-2025 regarding port restrictions on imports from Bangladesh under Para 19 of the General Notes to the ITC (HS) 2022.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023 · DGFT Notification 07/2025-26 dated 17-05-2025

A word of counsel

The most frequent error on this tariff line is shipping a mixed consignment that includes common food-service items — cups, plates, forks, spoons, or straws — on the assumption that the prohibition applies only to retail sale, not to import. Rule 4(2) of the Plastic Waste Management Rules prohibits the import itself; customs may detain, confiscate, or order re-export of any prohibited SUP article at the port of entry, and the CPCB portal registration for EPR does not cure or exempt a consignment that contains a prohibited article.

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Frequently asked

Does HSN 3924 10 90 require BIS certification?

No, this tariff line is not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with CPCB importer registration, EPR obligations, and a prohibition on single-use plastic articles effective 1 July 2022.

Are compostable plastic tableware items exempt from the single-use plastic prohibition?

Yes. Rule 4(3) of the Plastic Waste Management Rules provides that the SUP prohibition under Rule 4(2)(b) does not apply to commodities made of compostable plastic, but the importer must be able to substantiate the compostable classification at the bill-of-entry stage.

Do the Bangladesh-origin port restrictions under DGFT Notification 07/2025-26 apply to this HSN?

Potentially yes, where the goods originate from Bangladesh; Para 19 introduced in the General Notes to the ITC (HS) 2022 by DGFT Notification 07/2025-26 dated 17-05-2025 imposes port restrictions on specified imports from Bangladesh, and importers must verify whether HSN 3924 10 90 falls within the restricted goods list or the exempted categories under Paras 2 and 3 of that notification.

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