Of regenerated cellulose

Monofilament, rods, sticks and profile shapes of regenerated cellulose

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 90 40 (Of regenerated cellulose) is subject to import-declaration policy administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus, which mandates additional Chapter 39 qualifiers in import declarations with effect from 15 October 2023. The Directorate General of Foreign Trade (DGFT) Notification 7/2025-26 applies where the goods originate from or are routed through Bangladesh, imposing port restrictions and exemption conditions under the ITC (HS) 2022 General Notes.

What this is

HSN code

3916 90 40

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39; CBIC Circular 23/2023-Cus

Customs documentation

Chapter 39 qualifiers from CBIC
ITC (HS) policy declaration from DGFT
Bangladesh-origin port compliance from CBIC

Compliance steps

1
Include mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all consignments under Chapters 28, 29, 32, 39 and CTH 3808 filed on or after 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Where the consignment originates from or is routed through Bangladesh, verify applicability of DGFT Notification 7/2025-26 and comply with the port restrictions stated in paragraph 1 of the General Notes. Consignments falling under the exempted-goods categories must satisfy the conditions set out in paragraphs 2 and 3 of that notification.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 1, 2 and 3 of General Notes, ITC (HS) 2022

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus — importers familiar with the pre-October 2023 process continue to file declarations without the additional qualifiers, triggering mismatch flags at the bill of entry and consequent detention. The Bangladesh-origin restriction under DGFT Notification 7/2025-26 is a separate, parallel overlay; compliance with CBIC qualifiers does not satisfy the port-restriction requirement, and both must be addressed independently before out-of-charge.

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Frequently asked

Does HSN 3916 90 40 require BIS certification?

No, monofilament, rods, sticks and profile shapes of regenerated cellulose are not subject to any BIS Quality Control Order. Import is governed by CBIC import-declaration requirements under CBIC Circular 23/2023-Cus and, where Bangladesh-origin goods are involved, by the ITC (HS) 2022 General Notes policy administered by the Directorate General of Foreign Trade.

Which specific qualifiers are required in the import declaration for Chapter 39 goods under CBIC Circular 23/2023-Cus?

The mandatory additional qualifiers are specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 and are compulsory for all import declarations filed on or after 15 October 2023 for commodities under Chapters 28, 29, 32, 39 and CTH 3808.

Do the Bangladesh-origin port restrictions under DGFT Notification 7/2025-26 apply to all consignments of HSN 3916 90 40?

The port restrictions apply only where the goods originate from or are routed through Bangladesh as per paragraph 1 of the General Notes introduced by DGFT Notification 7/2025-26; consignments qualifying under the exemption conditions in paragraphs 2 and 3 are relieved of those restrictions.

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