Other
PVC monofilament, rods, sticks and profile shapes (other)
HSN 3916 20 19 (Other PVC monofilament, rods, sticks and profile shapes) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy and a mandatory Chapter 39 qualifier declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus. Importers must also assess applicability of DGFT Notification 7/2025-26, which introduces port restrictions on certain goods originating from Bangladesh.
- Chapter 39 qualifiers declaration to CBIC
- Import policy compliance from DGFT
- Bangladesh-origin port declaration from CBIC
- 1Include the mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory with effect from 15 October 2023 and non-inclusion renders the bill of entry deficient at the assessment stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2If the consignment originates from or is routed through Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025. Paragraph 19 of the General Notes to ITC (HS) 2022 introduced by that notification imposes port restrictions; exemptions are set out in paragraphs 2 and 3 of the notification.DGFT Notification 7/2025-26 dated 17-05-2025, para 19 of General Notes to ITC (HS) 2022
The most common error on this tariff line is treating the Chapter 39 qualifier obligation as a generic formality and omitting the specific chemical or compositional qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. An incomplete or absent qualifier declaration triggers examination and re-assessment at the port, generating detention and demurrage. For Bangladesh-origin shipments, failure to check port-restriction applicability under DGFT Notification 7/2025-26 before vessel departure can result in consignment diversion costs or outright refusal of entry.