Of aminoplast
Aminoplast plastic rods, sticks and profile shapes
HSN 3916 90 22 (Of aminoplast) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory additional qualifiers in import declarations for Chapter 39 commodities under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus effective 15 October 2023. DGFT Notification 7/2025-26 imposes port restrictions on imports from Bangladesh where applicable.
- Chapter 39 qualifiers from CBIC
- Import declaration from DGFT
- Port compliance declaration from CBIC
- 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 all commodities under Chapter 39. This requirement is operative with effect from 15 October 2023 and non-compliance renders the bill of entry deficient at customs assessment.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Where the consignment originates from or is imported via Bangladesh, verify applicability of DGFT Notification 7/2025-26 and confirm compliance with the port restrictions introduced under paragraph 19 of the General Notes to the ITC (HS) 2022. Consignments qualifying under the exemption categories must reference paragraphs 2 and 3 of that notification at the bill of entry.DGFT Notification 7/2025-26 dated 17-05-2025, para 19; General Notes to ITC (HS) 2022
The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory additional qualifiers prescribed under CBIC Circular 23/2023-Cus — a procedural deficiency that triggers reassessment and customs detention even when the goods are otherwise freely importable. Importers sourcing from Bangladesh must separately confirm whether their specific aminoplast product falls within the exempted categories under paragraphs 2 and 3 of DGFT Notification 7/2025-26 before the vessel departs, as port-restriction non-compliance cannot be remedied after arrival.