Other

Plastic statuettes and other ornamental articles

CPCB CLEARANCE

HSN 3926 40 59 (plastic statuettes and other ornamental articles) is subject to Central Pollution Control Board (CPCB) registration obligations under the Plastic Waste Management Rules and their amendments, including the Plastic Waste Management (Amendment) Rules, 2022 and the Plastic Waste Management (Second Amendment) Rules, 2023. Importers carrying plastic packaging or multi-layered packaging must register on the CPCB centralised portal and discharge Extended Producer Responsibility obligations under Rule 7.3. DGFT and CBIC policy overlays — including mandatory IUPAC name and CAS number declarations for Chapter 39 imports — apply as additional clearance requirements.

What this is

HSN code

3926 40 59

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

CPCB portal registration from CPCB
EPR compliance declaration from CPCB
Chapter 39 IUPAC/CAS qualifiers 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 on the CPCB centralised portal as an importer of plastic packaging or products with plastic packaging before filing the bill of entry. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 makes this registration mandatory, and Rule 7.3 prescribes Extended Producer Responsibility obligations that attach upon registration.
Plastic Waste Management (Amendment) Rules, 2022 — G.S.R. 133(E) dated 16-02-2022 · MoEF&CC letter F.No.B-17011/7/UPC-II-PWM(MLP)/2021/12900 dated 01-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
2
Declare the IUPAC name and CAS number of each constituent chemical for the imported plastic goods at the time of filing the bill of entry. These are mandatory additional qualifiers under Chapter 39 for all bills of entry filed on or after 01-10-2023, as required by the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.
CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
3
Verify the consignment does not include any single-use plastic items prohibited with effect from 01-07-2022, including polystyrene or expanded polystyrene decorative articles, and confirm carry bags meet the minimum 120-micron thickness requirement in force from 31-12-2022. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide G.S.R. 807(E) dated 30-10-2023.
Plastic Waste Management Rules — Rule 4(1)(c) and Rule 4(2) · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023

A word of counsel

The most common error on this tariff line is overlooking the CPCB portal registration requirement for importers — many businesses file the bill of entry and discharge customs duty without completing the Rule 6 registration, which is a pre-import obligation, not a post-clearance formality. A consignment cleared without a valid CPCB registration still carries live Extended Producer Responsibility liability under Rule 7.3, and a subsequent enforcement audit can trigger monetary penalty and detention of future consignments. Additionally, where goods originate from Bangladesh, importers must check whether DGFT Notification 7/2025-26 dated 17-05-2025 port restrictions under para 19 of the General Notes apply.

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Frequently asked

Does HSN 3926 40 59 require BIS certification?

No, plastic ornamental articles under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the Central Pollution Control Board under the Plastic Waste Management Rules, with mandatory CPCB portal registration and Extended Producer Responsibility obligations applying to importers of plastic packaging products.

Are the IUPAC name and CAS number declarations mandatory for all bills of entry under this HSN?

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

Are any plastic ornamental articles under this HSN prohibited from import?

Yes. Polystyrene and expanded polystyrene items used for decoration are prohibited single-use plastics under Rule 4(2) of the Plastic Waste Management Rules with effect from 01-07-2022; compostable-plastic equivalents are exempt under Rule 4(3).

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