Other

Plastic statuettes and other ornamental articles (residual)

CPCB CLEARANCE

HSN 3926 40 99 (Other plastic ornamental articles) is subject to Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility obligations under the Plastic Waste Management (Amendment) Rules, 2022. Imports of plastic packaging or multi-layered packaging within this tariff line require registration on the CPCB centralised portal under Rule 6, and the single-use plastic prohibition operative from 1 July 2022 applies to specified ornamental commodities. Directorate General of Foreign Trade (DGFT) policy overlays and CBIC chemical-declaration qualifiers under CBIC Circular 15/2023-CUS apply as additional clearance requirements.

What this is

HSN code

3926 40 99

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 importer
IUPAC/CAS qualifier declaration to 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 products, products with plastic packaging, carry bags, multi-layered packaging, or plastic sheets before filing the bill of entry. Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 separately imposes Extended Producer Responsibility obligations on importers, which must be documented and current.
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
Verify that no article in the consignment falls within the single-use plastic prohibition operative from 1 July 2022 under Rule 4(2) of the Plastic Waste Management Rules — specifically polystyrene/thermocol decorative items, plates, cups, cutlery, straws, trays, and wrapping films. Additionally, confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide G.S.R. 807(E) dated 30-10-2023.
Rule 4(2), Plastic Waste Management Rules as amended by G.S.R. 571(E) dated 12-08-2021 · G.S.R. 807(E) dated 30-10-2023
3
At the bill of entry, declare the IUPAC name and CAS number of constituent chemicals for all imports under Chapter 39, as mandatory additional qualifiers with effect from 1 October 2023. Where DGFT Notification 7/2025-26 dated 17-05-2025 applies — specifically Para 19 port restrictions on goods originating from Bangladesh — verify the applicable port and exemption status under Paras 2 and 3 of the General Notes.
CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023 · DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is importing decorative polystyrene or thermocol articles — common in ornamental gift-ware — without recognising that these fall squarely within the Rule 4(2) single-use plastic prohibition and are liable to outright confiscation at the port, regardless of CPCB portal registration status. CPCB registration satisfies the EPR obligation for plastic-packaged goods but does not legalise the importation of prohibited SUP commodities; the two compliance tracks are independent, and a consignment may satisfy one while failing the other.

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Frequently asked

Does HSN 3926 40 99 require BIS certification?

No, no BIS Quality Control Order covers plastic statuettes and residual ornamental articles under this tariff line. Import is governed by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022, with CPCB portal registration, Extended Producer Responsibility obligations, and the single-use plastic prohibition as the operative requirements.

Is CPCB portal registration required even if the imported ornamental article itself is not plastic packaging?

Registration under Rule 6 is triggered specifically by the import of plastic packaging products, products with plastic packaging, carry bags, multi-layered packaging, or plastic sheets; purely decorative solid plastic articles without a packaging element may fall outside the registration obligation, but EPR obligations under Rule 7.3 and the SUP prohibition under Rule 4(2) apply independently to the article itself.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all consignments of this HSN?

The port restrictions introduced under Para 19 of the General Notes by DGFT Notification 7/2025-26 dated 17-05-2025 apply only where the goods originate from or are imported from Bangladesh; exemptions are set out in Paras 2 and 3 of the notification and must be verified at the bill-of-entry stage.

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