Of alkyds and polysters

Alkyd and polyester plastic rods, sticks and profile shapes

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 90 23 (Of alkyds and polyesters) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory Chapter 39 additional qualifiers in import declarations required under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus with effect from 15 October 2023. Imports originating from Bangladesh are additionally subject to port restrictions under DGFT Notification 7/2025-26 dated 17 May 2025, subject to applicable exemptions.

What this is

HSN code

3916 90 23

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

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 this Chapter 39 commodity, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all bills of entry covering goods under Chapters 28, 29, 32, 39 and CTH 3808.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates from or is routed through Bangladesh, verify compliance with DGFT Notification 7/2025-26 dated 17 May 2025, specifically paragraph 19 of the General Notes to ITC (HS) 2022. Confirm whether the goods fall within the port-restricted category or within the exemptions stated in paragraphs 2 and 3 of that notification before shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, paragraph 19; ITC (HS) 2022 General Notes

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 mandatory qualifier requirement at the bill-of-entry stage. A declaration filed without the qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is treated as a deficient entry and triggers customs examination and potential detention; the qualifier must be incorporated in the system at filing, not added as a post-examination correction.

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Frequently asked

Does HSN 3916 90 23 require BIS certification?

No, alkyd and polyester plastic monofilaments, rods, sticks 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 a mandatory Chapter 39 additional-qualifier requirement under CBIC Circular 23/2023-Cus.

What are the mandatory additional qualifiers required at the bill of entry for this HSN?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the qualifiers applicable to import declarations for commodities under Chapter 39; these must be quoted in the bill of entry with effect from 15 October 2023.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to this HSN?

The port restrictions under paragraph 19 of the ITC (HS) 2022 General Notes apply where the goods originate from Bangladesh; exempted categories are listed in paragraphs 2 and 3 of DGFT Notification 7/2025-26 dated 17 May 2025, and applicability must be verified against those paragraphs before filing.

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