Of acrylicmethacrylic and acrylomethacrylic polymers

Acrylic, methacrylic and acrylomethacrylic polymer rods, sticks and profile shapes

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 90 28 (acrylic, methacrylic and acrylomethacrylic polymer monofilaments, rods, sticks and profile shapes) is subject to mandatory additional qualifiers in import declarations under Chapter 39 administered by the Central Board of Indirect Taxes and Customs (CBIC) pursuant to CBIC Circular 23/2023-Cus dated 30-09-2023. The Directorate General of Foreign Trade (DGFT) Notification 7/2025-26 dated 17-05-2025 applies where the consignment originates from Bangladesh, imposing port restrictions under General Notes to the ITC (HS) 2022.

What this is

HSN code

3916 90 28

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39; CBIC Chapter 39 qualifier requirements

Customs documentation

Chapter 39 qualifiers from CBIC
Import declaration from DGFT
Port-restriction compliance from DGFT

Compliance steps

1
At the time of filing the bill of entry, include all mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and non-compliance results in an incomplete import declaration.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
If the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025, which introduced paragraph 19 in the General Notes to the ITC (HS) 2022 regulating imports from Bangladesh with port restrictions as stated in paragraph 1. Confirm whether the goods qualify for an exemption under paragraphs 2 and 3 before routing the shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes paragraph 19

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 mandatory qualifier requirement introduced by CBIC Circular 23/2023-Cus, which applies to all import declarations under Chapter 39 regardless of origin. A bill of entry filed without the stipulated qualifiers is treated as a deficient declaration at the time of out-of-charge, causing detention and demurrage while the importer seeks amendment. The Bangladesh port-restriction overlay under DGFT Notification 7/2025-26 is a separate, origin-specific trigger that must be assessed independently before routing.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3916 90 28 require BIS certification?

No, acrylic and methacrylic polymer profile shapes and rods are not covered by any BIS Quality Control Order. Import compliance is governed by CBIC's mandatory Chapter 39 qualifier requirements under CBIC Circular 23/2023-Cus and, where applicable, DGFT's ITC (HS) import policy controls.

What specific qualifiers must be declared at the bill of entry for Chapter 39 goods?

The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers must consult the circular directly as the stipulated fields are commodity-specific and have been mandatory since 15 October 2023.

Does the Bangladesh import restriction under DGFT Notification 7/2025-26 apply to all consignments of this HSN?

No, the port restrictions introduced by paragraph 19 of the General Notes to the ITC (HS) 2022 apply only to imports originating from Bangladesh; consignments from other origins are unaffected, and even Bangladesh-origin goods may qualify for exemption under paragraphs 2 and 3 of that notification.

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