Canes

PVC canes, rods, sticks and profile shapes

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 20 91 (Canes, of polymers of vinyl chloride) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), including origin-specific port restrictions under DGFT Notification 7/2025-26 dated 17-05-2025 where imports originate from Bangladesh. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 39 qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023.

What this is

HSN code

3916 20 91

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

Chapter 39 qualifiers from CBIC
Origin declaration from exporter
Port-compliance declaration to DGFT

Compliance steps

1
Include 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 required at the bill-of-entry stage with effect from 15 October 2023 and non-compliance will delay out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025, specifically the port restrictions under paragraph 1 and the exemption carve-outs under paragraphs 2 and 3. Confirm the port of import is permitted before shipment is dispatched.
DGFT Notification 7/2025-26 dated 17-05-2025, para 1, 2 and 3

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 declaration-qualifier requirement when the consignment appears straightforward. The CBIC Circular 23/2023-Cus obligation applies regardless of the origin of the goods, and a bill of entry filed without the specified qualifiers is treated as a deficient declaration — triggering examination, detention, and demurrage while the entry is revised. Confirm the qualifier fields are populated in the e-filing template before submission.

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Frequently asked

Does HSN 3916 20 91 require BIS certification?

No, PVC canes and profile shapes are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus effective 15 October 2023.

What are the mandatory qualifiers required at the bill of entry for this tariff line?

CBIC Circular 23/2023-Cus dated 30-09-2023 prescribes additional qualifiers in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808 as set out in paragraphs 4.1 and 4.2; the precise fields must be populated in the bill of entry from 15 October 2023.

Do the Bangladesh-origin port restrictions under DGFT Notification 7/2025-26 apply to all PVC canes imported from Bangladesh?

Not necessarily — paragraphs 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025 set out exempted goods and conditions; importers must assess applicability at the transaction level and confirm the port of import falls within the permitted list before dispatch.

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