Of hardened protein
Tubes, pipes and hoses of hardened protein
HSN 3917 10 10 (Of hardened protein) is subject to mandatory additional qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under Circular 23/2023-Cus dated 30-09-2023, covering Chapter 39 commodities at the bill-of-entry stage. The Directorate General of Foreign Trade (DGFT) policy overlay under Notification 7/2025-26 dated 17-05-2025 applies where the consignment originates from Bangladesh, imposing port restrictions under General Notes para 19 of the ITC (HS) 2022.
- Chapter 39 qualifiers from CBIC
- Import declaration from DGFT
- Port compliance declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration for Chapter 39 goods as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all bills of entry for HSN 3917 10 10.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2If the consignment originates from Bangladesh, verify compliance with DGFT Notification 7/2025-26 dated 17-05-2025, which introduces General Notes para 19 restricting imports of certain goods from Bangladesh to specified ports. Confirm whether the goods fall within the exempted categories listed in para 2 and para 3 of that Notification before routing.DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 19
The most common error on this tariff line is treating the CBIC Chapter 39 qualifier requirement as a clerical formality and omitting one or more of the stipulated commodity descriptors from the import declaration. An incomplete declaration under Circular 23/2023-Cus triggers examination and potential detention of the consignment at the port; the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 is a separate overlay that can simultaneously ground a consignment routed through a non-notified port, even when all CBIC qualifiers are correctly declared.