Of polyurethanes

Polyurethane monofilaments, rods, sticks and profile shapes

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 90 25 (Of polyurethanes) 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. Where the consignment originates from Bangladesh, DGFT Notification 7/2025-26 dated 17 May 2025 imposes port restrictions and exemption conditions under the newly introduced General Notes para 19.

What this is

HSN code

3916 90 25

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39 with General Notes para 19

Customs documentation

Chapter 39 qualifiers declaration to CBIC
Import policy compliance from DGFT
Port restriction declaration from DGFT

Compliance steps

1
At the bill of entry stage, include all mandatory additional qualifiers for Chapter 39 commodities in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with the qualifier requirement attracts bill-of-entry rejection and consignment detention at port.
CBIC Circular 23/2023-Cus dated 30-09-2023 · effective 15-10-2023
2
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26: confirm whether the goods are covered by the port restrictions in para 1 or fall within the exemptions listed in paras 2 and 3, and route accordingly.
DGFT Notification 7/2025-26 dated 17-05-2025 · General Notes para 19 of ITC (HS) 2022

A word of counsel

The most common oversight on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus — a deficiency that surfaces at the out-of-charge stage and results in detention and demurrage while the declaration is corrected. Separately, importers sourcing from Bangladesh who overlook DGFT Notification 7/2025-26 risk routing the consignment through a non-permitted port, exposing the shipment to re-export or confiscation under the ITC (HS) Restricted-import provisions.

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Frequently asked

Does HSN 3916 90 25 require BIS certification?

No, polyurethane 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 mandatory Chapter 39 qualifier obligations under CBIC Circular 23/2023-Cus.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the additional qualifiers to be declared for all Chapter 39 commodities in import declarations, operative from 15 October 2023; the circular text should be consulted for the exact qualifier fields.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all polyurethane profile shapes?

The restrictions apply unless the goods fall within the exemptions specified in paras 2 and 3 of General Notes para 19 of the ITC (HS) 2022; each consignment from Bangladesh must be assessed against those exemption conditions before a port of import is selected.

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