Of cellulose nitrate and celluloid, whether or not plasticized

Cellulose nitrate and celluloid monofilaments, rods, sticks, profile shapes

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 90 50 (cellulose nitrate and celluloid rods, sticks, and profile shapes) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory Chapter 39 additional qualifiers in the import declaration required by the Central Board of Indirect Taxes and Customs (CBIC) from 15 October 2023. Where the consignment originates from Bangladesh, DGFT Notification 7/2025-26 imposes port restrictions and specific exemption conditions under the General Notes of ITC (HS) 2022.

What this is

HSN code

3916 90 50

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39 General Notes

Customs documentation

Chapter 39 qualifiers declaration from CBIC
Import policy compliance from DGFT
Port restriction clearance from CBIC

Compliance steps

1
Include the 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, effective 15 October 2023. Non-inclusion of the required qualifiers renders the declaration deficient and liable to customs detention at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023 · Paragraphs 4.1 and 4.2
2
Where the goods originate from or are imported through Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025: confirm whether the consignment is subject to the port restrictions stated in paragraph 1, or falls within the exempted-goods categories in paragraphs 2 and 3 of the General Notes introduced by that notification.
DGFT Notification 7/2025-26 dated 17-05-2025 · Para 19 of General Notes, ITC (HS) 2022

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 additional qualifiers mandated by CBIC Circular 23/2023-Cus, treating them as optional background data. Customs systems flag declarations for Chapters 28, 29, 32, 39 and CTH 3808 that omit the required qualifiers, and the consignment is held pending amendment — generating demurrage and ground rent at the port. Where Bangladesh origin is involved, the port-restriction overlay under DGFT Notification 7/2025-26 must be resolved before arrival, not at the gate.

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Frequently asked

Does HSN 3916 90 50 require BIS certification?

No, cellulose nitrate and celluloid profile shapes are not covered by any BIS Quality Control Order. Import compliance is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with the CBIC mandatory-qualifiers overlay under CBIC Circular 23/2023-Cus applicable from 15 October 2023.

Which qualifiers must appear in the import declaration under CBIC Circular 23/2023-Cus for this HSN?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the mandatory additional qualifiers for import declarations covering commodities under Chapters 28, 29, 32, and 39; the precise qualifier fields must be confirmed against that circular.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all imports of this HSN from Bangladesh?

Not necessarily — paragraphs 2 and 3 of the General Notes introduced by DGFT Notification 7/2025-26 dated 17 May 2025 set out exempted goods categories; importers must verify whether their specific consignment qualifies for exemption before routing through a restricted port.

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