Other
PVC monofilament, rods, sticks and profile shapes
HSN 3916 20 99 (Other PVC profile shapes) is subject to import-declaration policy administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC). CBIC Circular 23/2023-Cus requires mandatory additional qualifiers in the import declaration for commodities under Chapter 39, effective 15 October 2023. DGFT Notification 7/2025-26 imposes port restrictions on imports from Bangladesh where applicable under General Note para 19 of the ITC (HS) 2022.
- Chapter 39 qualifiers from CBIC
- Port-compliance declaration from DGFT
- ITC (HS) policy compliance
- 1Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for goods under Chapters 28, 29, 32, 39 and CTH 3808. This requirement is operative with effect from 15 October 2023 and non-compliance at the bill-of-entry stage attracts detention for amendment.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Where the goods originate from or are imported from Bangladesh, verify applicability of the port restrictions introduced under para 19 of the General Notes of the ITC (HS) 2022. Check paras 2 and 3 of DGFT Notification 7/2025-26 for exempt goods before routing the consignment.DGFT Notification 7/2025-26 dated 17-05-2025, paras 1, 2 and 3
The most frequent error on this tariff line is filing the bill of entry without the Chapter 39 additional qualifiers required under CBIC Circular 23/2023-Cus, treating plastics profile shapes as a routine low-touch commodity. Omission of the qualifiers flags the declaration for examination and amendment, generating demurrage and ground rent while the entry is held. The Bangladesh-origin port restriction under DGFT Notification 7/2025-26 is a separate, parallel obligation and must be checked even when the CBIC qualifier requirement is met.