Other

Other household and hygiene articles of plastics

CPCB CLEARANCE

HSN 3924 90 90 (other household and hygiene articles of plastics) is subject to Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility obligations under the Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021, G.S.R. 133(E) dated 16-02-2022, and G.S.R. 807(E) dated 30-10-2023. Directorate General of Foreign Trade (DGFT) import policy and Central Board of Indirect Taxes and Customs (CBIC) chemical-qualifier mandates apply as additional clearance requirements.

What this is

HSN code

3924 90 90

Chapter

39 · Plastics and articles thereof

Primary regulator

CPCB · Plastic Waste Management Rules (as amended 2021, 2022, 2023)

Customs documentation

CPCB portal registration from CPCB
IUPAC and CAS number declaration to CBIC
Single-use plastic compliance declaration from importer

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, carry bags, or multi-layered packaging on the centralised CPCB portal before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates this registration, and Rule 7.3 prescribes the associated Extended Producer Responsibility obligations that take effect from the date of import.
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
Confirm that no goods in the consignment fall within the Single-Use Plastic prohibition operative from 01-07-2022 under Rule 4(2) of the Plastic Waste Management Rules — including plates, cups, glasses, cutlery, straws, trays, and PVC banners below 100 microns. Carry bags must meet the 120-micron minimum thickness in force from 31-12-2022. Verify compliance with the second amendment under G.S.R. 807(E) dated 30-10-2023.
Rule 4(1)(c) and Rule 4(2), 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. These declarations are mandatory for all Chapter 39 imports filed on or after 01-10-2023 under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018. Where DGFT Notification 07/2025-26 dated 17-05-2025 applies to goods of Bangladeshi origin, comply with the port restrictions stated in Para 19 General Notes of 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 common error on this tariff line is registering on the CPCB portal but failing to activate Extended Producer Responsibility obligations under Rule 7.3 before the consignment arrives — CPCB treats an un-activated EPR account as a registration gap, exposing the importer to detention and refusal of out-of-charge. Separately, the SUP prohibition under Rule 4(2) applies at the item level within a mixed consignment: a single prohibited article in a mixed plastic-household-goods shipment renders that portion liable to confiscation even if the balance of the consignment is fully compliant.

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Frequently asked

Does HSN 3924 90 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 Rules (as amended by G.S.R. 571(E) of 2021, G.S.R. 133(E) of 2022, and G.S.R. 807(E) of 2023), with CBIC chemical-qualifier and DGFT policy overlays.

Are there any goods within this HSN that are outright prohibited from import?

Yes. Rule 4(2) of the Plastic Waste Management Rules prohibits the manufacture, import, and sale of specified Single-Use Plastic commodities with effect from 01-07-2022, including plastic plates, cups, cutlery, straws, and PVC banners below 100 microns; Rule 4(3) exempts items made of compostable plastic from this prohibition.

Does the Bangladesh port-restriction notice under DGFT Notification 07/2025-26 affect all imports under this HSN?

No, it applies only where goods are of Bangladeshi origin; Para 19 of the General Notes to the ITC (HS) 2022 introduced by that notification imposes specific port restrictions, but exempted goods are identified in Paras 2 and 3 of the same notification.

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