Of polymerisation and copolymerisation products of polystyrene

Polystyrene rods, sticks and profile shapes of plastics

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 90 31 (polystyrene monofilament, rods, sticks and profile shapes) is subject to the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy and mandatory Chapter 39 chemical-qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC). CBIC Circular 23/2023-Cus requires mandatory additional qualifiers in import declarations for all commodities under Chapter 39, effective 15 October 2023.

What this is

HSN code

3916 90 31

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

Chapter 39 qualifiers from CBIC
Import declaration from DGFT
Bangladesh-origin port compliance from CBIC

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are required at the bill-of-entry stage with effect from 15 October 2023 and non-compliance attracts customs examination and detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 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 introduces paragraph 19 in the General Notes of ITC (HS) 2022 regulating imports of certain goods from Bangladesh with port restrictions. Confirm whether the goods fall within the exempted categories listed in paragraphs 2 and 3 of that notification before routing the shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 19

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus. These qualifiers are a pre-clearance requirement — not a post-filing rectification — and a declaration filed without them is flagged for examination, causing consignment detention and accumulating demurrage. For Bangladesh-origin consignments, the port-restriction regime under DGFT Notification 7/2025-26 must be checked at the purchase-order stage, not at the port.

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Frequently asked

Does HSN 3916 90 31 require BIS certification?

No, polystyrene 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 and the mandatory Chapter 39 qualifier declarations required by CBIC Circular 23/2023-Cus.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for this HSN?

CBIC Circular 23/2023-Cus requires mandatory additional qualifiers in import declarations for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, as detailed in paragraphs 4.1 and 4.2, applicable with effect from 15 October 2023.

When does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to this HSN?

The restriction under paragraph 19 of the General Notes of ITC (HS) 2022, introduced by DGFT Notification 7/2025-26 dated 17-05-2025, applies where the goods are imported from Bangladesh and are not covered by the exemptions in paragraphs 2 and 3 of that notification; consignments must enter through permitted ports as stated in paragraph 1.

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