Canes

Plastic canes, rods and profile shapes of other plastics

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 90 10 (Canes) is subject to mandatory additional qualifiers in import declarations under Chapter 39 administered by the Central Board of Indirect Taxes and Customs (CBIC), operative from 15 October 2023. The Directorate General of Foreign Trade (DGFT) policy overlay under DGFT Notification 7/2025-26 applies where the consignment originates from Bangladesh, introducing port restrictions under the ITC (HS) 2022 general notes.

What this is

HSN code

3916 90 10

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39 (Chapter 39 mandatory qualifiers and Bangladesh port restriction)

Customs documentation

Chapter 39 qualifiers from CBIC
ITC (HS) policy declaration from DGFT

Compliance steps

1
Include mandatory additional qualifiers in the import declaration for goods under Chapter 39 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative from 15 October 2023 and applies to all bills of entry filed under HSN 3916 90 10.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates from Bangladesh, assess applicability of DGFT Notification 7/2025-26 dated 17-05-2025, specifically paragraph 19 of the general notes regulating import policy under ITC (HS) 2022. Confirm whether the goods fall within the exempted categories listed in paragraphs 2 and 3, and comply with the port restrictions stated in paragraph 1 if the exemption does not apply.
DGFT Notification 7/2025-26 dated 17-05-2025, paragraph 19 of general notes to ITC (HS) 2022

A word of counsel

The most common error on this tariff line is neglecting the Chapter 39 mandatory qualifier requirement under CBIC Circular 23/2023-Cus, treating plastic profile shapes as a straightforward free-category import. A bill of entry filed without the requisite additional qualifiers under paragraphs 4.1 and 4.2 is liable to detention and reassessment by the proper officer. For Bangladesh-origin consignments, the port-restriction overlay under DGFT Notification 7/2025-26 must be verified before nomination of the port of discharge.

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Frequently asked

Does HSN 3916 90 10 require BIS certification?

No, plastic canes and profile shapes of other plastics are not covered by any BIS Quality Control Order. Import compliance is governed by CBIC Circular 23/2023-Cus mandatory qualifier requirements and, where applicable, the DGFT ITC (HS) policy overlay under Notification 7/2025-26.

What are the mandatory additional qualifiers required under CBIC Circular 23/2023-Cus for Chapter 39 goods?

The specific qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023, and must be incorporated in the import declaration for all Chapter 39 commodities from 15 October 2023 onwards.

Does the Bangladesh port restriction under DGFT Notification 7/2025-26 apply to all plastic cane imports from Bangladesh?

Not necessarily. Paragraph 19 of the general notes applies the port restriction to covered goods, but paragraphs 2 and 3 of DGFT Notification 7/2025-26 list exempted goods; importers should confirm whether HSN 3916 90 10 falls within the exempted categories before designating the port of entry.

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