Of cellulose acetate and acetate butyrate, whether or not plasticized

Cellulose acetate and acetate butyrate rods, sticks, profile shapes

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3916 90 70 (cellulose acetate and acetate butyrate monofilaments, rods, sticks and profile shapes) is subject to the Directorate General of Foreign Trade (DGFT) import policy under the ITC (HS) 2022 framework, including port restrictions applicable to imports from Bangladesh under DGFT Notification 7/2025-26. Mandatory additional Chapter 39 qualifiers in import declarations are required by the Central Board of Indirect Taxes and Customs (CBIC) under Circular 23/2023-Cus with effect from 15 October 2023.

What this is

HSN code

3916 90 70

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) 2022 import policy, Chapter 39

Customs documentation

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

Compliance steps

1
At the bill-of-entry stage, include the mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been compulsory in all import declarations for Chapter 39 goods with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Where the consignment originates from or is routed through Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025. Para 19 of the General Notes to the ITC (HS) 2022 imposes port restrictions on specified goods from Bangladesh; confirm whether this tariff line falls within the exempted goods listed in paras 2 and 3 before shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, para 19 of General Notes to ITC (HS) 2022

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 qualifier obligation introduced by CBIC Circular 23/2023-Cus. Declarations filed without the mandatory qualifiers are flagged at the bill-of-entry stage and can result in consignment detention pending correction. Separately, importers sourcing from Bangladesh should not assume free-trade routing; the port-restriction regime under para 19 of the General Notes applies unless the goods are explicitly listed as exempt under paras 2 or 3 of DGFT Notification 7/2025-26.

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Frequently asked

Does HSN 3916 90 70 require BIS certification?

No. No BIS Quality Control Order covers cellulose acetate and acetate butyrate profile shapes or monofilaments. Import is governed by the ITC (HS) 2022 policy administered by the Directorate General of Foreign Trade and the CBIC mandatory-qualifiers regime under Circular 23/2023-Cus.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 39 goods?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the additional product qualifiers that must appear in import declarations for all Chapter 39 commodities, including HSN 3916 90 70, with effect from 15 October 2023.

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

It applies where the goods originate from Bangladesh and are not listed as exempt under paras 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025; importers must verify the exemption list against the specific tariff line before dispatch.

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