Of phenoplast

Phenoplast rods, sticks and profile shapes of plastics

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 90 21 (Of phenoplast) is subject to the Directorate General of Foreign Trade (DGFT) import policy under the ITC (HS) 2022 framework, with mandatory compliance of DGFT Notification 7/2025-26 dated 17-05-2025 where applicable regarding Bangladesh-origin imports with port restrictions. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 additionally requires mandatory Chapter 39 qualifiers in the import declaration, effective 15 October 2023.

What this is

HSN code

3916 90 21

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) 2022 import policy, Chapter 39

Customs documentation

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

Compliance steps

1
Include mandatory additional qualifiers in the import declaration covering Chapter 39 commodities, as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been mandatory with effect from 15 October 2023; a declaration filed without them is liable to be treated as non-compliant at the bill of entry stage.
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 Para 19 of the General Notes to the ITC (HS) 2022, as introduced by DGFT Notification 7/2025-26 dated 17-05-2025, including the port restrictions in Para 1 and any exemptions under Para 2 and Para 3.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 (General Notes, ITC (HS) 2022)

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 mandatory qualifiers in the import declaration, treating them as a customs formality rather than a condition precedent to out-of-charge. A bill of entry lacking the Para 4.1 and 4.2 qualifiers may be flagged for misdeclaration, causing consignment detention and demurrage. The Bangladesh-origin port restriction under DGFT Notification 7/2025-26 is a separate, parallel overlay and must be assessed independently of the declaration-qualifier requirement.

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Frequently asked

Does HSN 3916 90 21 require BIS certification?

No, phenoplast rods, sticks and profile shapes do not fall within any BIS Quality Control Order regime. Import is governed by the Directorate General of Foreign Trade under the ITC (HS) 2022 policy, with a CBIC-mandated declaration-qualifier requirement under Circular 23/2023-Cus effective 15 October 2023.

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

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers that must be included in import declarations for Chapter 39 commodities; these must be incorporated in the bill of entry before out-of-charge is granted.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to all phenoplast imports?

The restriction applies only to imports originating from Bangladesh, as specified in Para 1 of the General Notes introduced by DGFT Notification 7/2025-26 dated 17-05-2025; Para 2 and Para 3 set out the categories of exempted goods and should be checked before filing.

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