Of cellulosic materials

Artificial sausage casings and tubes of cellulosic materials

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3917 10 20 (Of cellulosic materials) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory Chapter 39 additional qualifiers in import declarations required under CBIC Circular 23/2023-Cus with effect from 15 October 2023. Where the consignment originates from Bangladesh, DGFT Notification 7/2025-26 dated 17 May 2025 imposes port restrictions under the revised General Notes to the ITC (HS) 2022.

What this is

HSN code

3917 10 20

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

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

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for goods under Chapter 39. These qualifiers are required at the bill-of-entry stage with effect from 15 October 2023 and non-compliance results in the declaration being treated as deficient.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
If the consignment originates from or is routed through Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17 May 2025. Consult para 1 for port restrictions, para 2 and para 3 for exempted goods, and ensure the bill of entry reflects the correct entry port before vessel departure.
DGFT Notification 7/2025-26 dated 17-05-2025, para 1, 2 and 3

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers, treating them as optional descriptors rather than binding declaration requirements under CBIC Circular 23/2023-Cus. A declaration filed without these qualifiers is flagged as deficient, triggering examination and potential detention. The Bangladesh-origin port restriction under DGFT Notification 7/2025-26 is a separate overlay and applies even when the qualifier requirement is otherwise satisfied.

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Frequently asked

Does HSN 3917 10 20 require BIS certification?

No, no BIS Quality Control Order covers cellulosic plastic tubes and pipes under this tariff line. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with a mandatory Chapter 39 qualifiers requirement enforced by the Central Board of Indirect Taxes and Customs under Circular 23/2023-Cus.

What are the mandatory qualifiers required for Chapter 39 goods at the bill of entry?

CBIC Circular 23/2023-Cus paragraphs 4.1 and 4.2 specify the additional qualifiers required in import declarations for Chapter 39 commodities, operative with effect from 15 October 2023; the precise field requirements are set out in the Circular Annexure.

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

No. The port restrictions under para 1 of DGFT Notification 7/2025-26 apply only to goods originating from Bangladesh; paras 2 and 3 of the same Notification list exempted goods and conditions that may remove a specific consignment from the restriction.

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