Tubes of polyethylene

Tubes of polyethylene, polymers of ethylene

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3917 21 10 (Tubes of polyethylene) is subject to import policy administered by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) 2022 framework, with additional declaration requirements imposed by the Central Board of Indirect Taxes and Customs (CBIC) for Chapter 39 commodities. Mandatory additional qualifiers in the import declaration are required at the bill-of-entry stage under CBIC Circular 23/2023-CUS, and Bangladesh-origin consignments are subject to port restrictions under DGFT Notification 7/2025-26.

What this is

HSN code

3917 21 10

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

Additional qualifier declaration from CBIC
ITC (HS) policy compliance from DGFT

Compliance steps

1
File the import declaration with mandatory additional qualifiers as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS for Chapter 39 commodities. These qualifiers are compulsory with effect from 15 October 2023 and non-compliance results in bill-of-entry deficiency and potential detention.
CBIC Circular 23/2023-CUS dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 and comply with the port restrictions stated in paragraph 1 of General Note para 19 introduced into the ITC (HS) 2022. Confirm whether the goods qualify under the exemptions listed in paragraphs 2 and 3 of that notification before routing the shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 19, paragraphs 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 additional qualifiers required under CBIC Circular 23/2023-CUS, on the assumption that a plain description of the goods is sufficient. Since 15 October 2023, the absence of the stipulated qualifiers in paragraphs 4.1 and 4.2 constitutes a declaration deficiency that can trigger reassessment or detention regardless of whether the goods themselves are otherwise compliant. Bangladesh-origin importers must additionally map their port of entry against the paragraph 1 restrictions before departure.

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Frequently asked

Does HSN 3917 21 10 require BIS certification?

No, polyethylene tubes under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) 2022 policy administered by the Directorate General of Foreign Trade, with mandatory declaration qualifiers under CBIC Circular 23/2023-CUS applicable from 15 October 2023.

What are the additional qualifiers required in the import declaration for Chapter 39 goods?

The additional qualifiers are specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30 September 2023, covering commodities under Chapters 28, 29, 32, 39 and CTH 3808; the specific qualifier fields must be populated at the bill-of-entry stage with effect from 15 October 2023.

Does the Bangladesh import restriction under DGFT Notification 7/2025-26 apply to all polyethylene tubes?

Not necessarily — paragraphs 2 and 3 of DGFT Notification 7/2025-26 list exempted goods and conditions; importers sourcing from Bangladesh must review those exemption provisions to determine whether the port restrictions in paragraph 1 apply to their specific consignment.

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