Of epoxide-resins (including waste and scrap)

Epoxide-resin rods, sticks, profile shapes and waste

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 90 26 (epoxide-resin monofilament, rods, sticks and profile shapes, including waste and scrap) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with waste and scrap imports additionally regulated under Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 39 qualifier declarations and, where applicable, Bangladesh-origin port restrictions under DGFT Notification 7/2025-26 apply as further overlays.

What this is

HSN code

3916 90 26

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39 (with Hazardous Waste Rules overlay for waste/scrap)

Customs documentation

ITC (HS) policy compliance from DGFT
Chapter 39 qualifiers from CBIC
Hazardous waste compliance from State government

Compliance steps

1
Where the import covers waste or scrap of epoxide-resins, confirm compliance with paragraph 8(b) of the General Notes regarding import policy of the ITC (HS) and with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. Non-conforming waste consignments are subject to detention and re-export under the Hazardous Waste Rules.
Para 8(b) of the General Notes to the ITC (HS) Import Policy · Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016
2
Ensure the import declaration for Chapter 39 commodities includes all mandatory additional qualifiers as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. Declarations lacking the required qualifiers are liable to be held by the proper officer pending amendment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
3
If the goods originate from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 and comply with the port restrictions introduced under paragraph 19 of the General Notes. Consult paragraphs 2 and 3 of that notification for the list of exempted goods before routing the consignment.
DGFT Notification 7/2025-26 dated 17-05-2025, paragraph 19 of the General Notes to the ITC (HS) 2022

A word of counsel

The most frequent error on this tariff line is treating all imports under 3916 90 26 uniformly, without separating finished profile shapes from waste and scrap. Waste and scrap attract the additional Hazardous Waste Rules overlay — Rules 12 and 13 — independent of the CBIC qualifier requirement; a consignment declared as finished goods but physically presenting as waste can be reclassified at examination, triggering Hazardous Waste Rules enforcement, seizure, and mandatory re-export at the importer's cost.

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Frequently asked

Does HSN 3916 90 26 require BIS certification?

No, no BIS Quality Control Order covers epoxide-resin monofilament, rods, sticks or profile shapes under this tariff line. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with a Hazardous Waste Rules overlay applicable where the goods constitute waste or scrap.

Are the CBIC Chapter 39 mandatory qualifiers required for every shipment under this CTH?

Yes. CBIC Circular 23/2023-Cus dated 30-09-2023 mandates additional qualifiers in import declarations for all Chapter 39 commodities, with effect from 15 October 2023; declarations filed without the paragraph 4.1 and 4.2 qualifiers are non-compliant and subject to amendment or hold by the proper officer.

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

Not necessarily — paragraphs 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025 list exempted goods; importers must verify whether their specific product falls within the exempted categories before determining the applicable port of entry.

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