Of polymethyl methacrylate

Polymethyl methacrylate rods, sticks and profile shapes

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 90 32 (Of polymethyl methacrylate) is subject to a Prohibited import status under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), operative under DGFT Notification 13/2015-2020 dated 28-08-2019. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 39 qualifiers in import declarations under CBIC Circular 23/2023-Cus with effect from 15-10-2023.

What this is

HSN code

3916 90 32

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) Prohibited import policy, Chapter 39

Customs documentation

Prohibited-status declaration from DGFT
Chapter 39 qualifiers from CBIC
Bangladesh-origin compliance from DGFT

Compliance steps

1
Note that import of polymethyl methacrylate under this tariff line is Prohibited under the ITC (HS) import policy. No import is permitted absent a specific exemption or policy waiver issued by DGFT; a consignment presented at the border without such authorisation is liable to confiscation and re-export.
DGFT Notification 13/2015-2020 dated 28-08-2019
2
Where an import declaration is filed for goods under Chapter 39, ensure mandatory additional qualifiers are included in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory with effect from 15-10-2023 and non-compliance results in detention at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023
3
If the goods originate from or are routed through Bangladesh, verify compliance with DGFT Notification 7/2025-26 dated 17-05-2025 regarding Para 19 of the General Notes of ITC (HS) 2022, which imposes port restrictions on certain goods from Bangladesh. Confirm whether the consignment qualifies for exemption under paragraphs 2 and 3 of that notification.
DGFT Notification 7/2025-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is misreading the Prohibited status as a regulatory hurdle that can be cleared with a standard PGA clearance or licence. Prohibited means import is not permitted under the ITC (HS) policy without an explicit DGFT exemption or policy change; presenting a consignment at port under the assumption that a general customs bond or undertaking suffices invites outright confiscation and monetary penalty under the Foreign Trade (Development and Regulation) Act, 1992.

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Frequently asked

Does HSN 3916 90 32 require BIS certification?

No, no BIS Quality Control Order covers polymethyl methacrylate rods, sticks and profile shapes. Import of this tariff line is instead Prohibited under the ITC (HS) policy administered by the Directorate General of Foreign Trade under DGFT Notification 13/2015-2020 dated 28-08-2019.

Are Chapter 39 declaration qualifiers mandatory at the bill of entry for this HSN?

Yes. CBIC Circular 23/2023-Cus dated 30-09-2023 mandates additional qualifiers in import declarations for commodities under Chapter 39 as specified in paragraphs 4.1 and 4.2, operative from 15 October 2023.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to this tariff line?

It applies where the goods are imported from Bangladesh and are not covered by the exemptions in paragraphs 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025; importers should verify the exemption list before routing the consignment.

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