Canes
PVC canes, rods, sticks and profile shapes
HSN 3916 20 11 (Canes of polymers of vinyl chloride) is governed by the Directorate General of Foreign Trade (DGFT) import policy under the ITC (HS) 2022 framework, with mandatory Chapter 39 additional qualifiers in the import declaration as directed by the Central Board of Indirect Taxes and Customs (CBIC). DGFT Notification 7/2025-26 dated 17-05-2025 introduces port restrictions on imports from Bangladesh under General Notes, with specific exemptions applicable.
- Chapter 39 qualifiers from CBIC
- ITC (HS) policy declaration from DGFT
- Bangladesh-origin compliance from DGFT
- 1Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 39 with effect from 15 October 2023. Non-inclusion of these qualifiers at the bill-of-entry stage attracts detention pending amendment.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2If the consignment originates from Bangladesh, assess applicability of DGFT Notification 7/2025-26 dated 17-05-2025, which introduces port restrictions on certain Bangladesh-origin goods under para 19 of the General Notes to the ITC (HS) 2022. Confirm whether the goods fall within the exempted categories listed in paragraphs 2 and 3 of that Notification before routing the shipment.DGFT Notification 7/2025-26 dated 17-05-2025, para 19 (General Notes), paras 1, 2 and 3
The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus, which has been operative since 15 October 2023. Omission triggers a mismatch flag at the e-Sanchit verification stage, resulting in consignment detention and demurrage accruing while the declaration is amended. The Bangladesh-port-restriction overlay under DGFT Notification 7/2025-26 is a separate check that applies only where origin is Bangladesh — but the Chapter 39 qualifier requirement applies to all origins without exception.