Toilet articles

Plastic toilet articles for household or hygiene use

CPCB CLEARANCE

HSN 3924 90 10 (Toilet articles of plastics) is subject to Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility obligations under the Plastic Waste Management (Amendment) Rules, 2022 notified vide G.S.R. 133(E) dated 16-02-2022. Single-use plastic commodities in this category are prohibited from import with effect from 01-07-2022 under Rule 4(2) of the Plastic Waste Management Rules, with DGFT and CBIC policy overlays applying at the bill-of-entry stage.

What this is

HSN code

3924 90 10

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management (Amendment) Rules, 2022

Customs documentation

CPCB portal 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 the importing entity on the CPCB centralised portal as an importer of plastic packaging products or products with plastic packaging, carry bags, or multi-layered packaging before filing the bill of entry. Failure to register triggers non-compliance with Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, and consignment detention at customs.
Rule 6, 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
Confirm that no items in the consignment fall within the prohibited single-use plastic categories under Rule 4(2) of the Plastic Waste Management Rules — including plates, cups, glasses, cutlery, straws, trays, and stirrers — which have been banned from manufacture, import, and sale with effect from 01-07-2022. Products of compostable plastic are exempt under Rule 4(3). Declare IUPAC names and CAS numbers of constituent chemicals for Chapter 39 imports on all bills of entry filed on or after 01-10-2023.
Rule 4(2) and 4(3), Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021 · CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023
3
Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide G.S.R. 807(E) dated 30-10-2023 for any updated EPR obligations. Where the consignment originates from Bangladesh, verify applicability of port restrictions and any exemptions under Para 19, Para 1, Para 2, and Para 3 of the General Notes per DGFT Notification 7/2025-26 dated 17-05-2025.
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 importing toilet articles that include items straddling the single-use plastic prohibition — such as plastic stirrers or cutlery packaged alongside compliant bathroom accessories — without segregating or re-describing the shipment. Customs officers are empowered to detain the entire consignment if any prohibited SUP item is identified within it, not merely the non-compliant line items. The compostable-plastic carve-out under Rule 4(3) is available only where the importer can produce a recognised compostability certification at the bill-of-entry stage.

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Frequently asked

Does HSN 3924 90 10 require BIS certification?

No, plastic toilet articles under this tariff line are not covered by any BIS Quality Control Order. Compliance is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with CPCB portal registration and Extended Producer Responsibility obligations as the operative requirements.

Which specific plastic toilet articles are prohibited from import under the single-use plastic ban?

Rule 4(2) of the Plastic Waste Management Rules prohibits import of plates, cups, glasses, cutlery including forks, spoons and knives, straws, trays, and stirrers with effect from 01-07-2022; compostable-plastic versions of these items are exempt under Rule 4(3).

Is the IUPAC name and CAS number declaration mandatory for this HSN at the bill of entry?

Yes. For all bills of entry filed on or after 01-10-2023, importers must declare the IUPAC name and CAS number of constituent chemicals for Chapter 39 imports, per CBIC Circular 15/2023-CUS dated 07-06-2023 and CBIC Circular 18/2023-CUS dated 30-06-2023.

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