Other

Rigid plastic tubes and pipes of polyethylene, other types

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3917 21 90 (rigid tubes and pipes of polymers of ethylene, other) is subject to mandatory Chapter 39 additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The Directorate General of Foreign Trade (DGFT) Notification 7/2025-26 dated 17-05-2025 additionally applies where the consignment originates from Bangladesh, imposing port restrictions and import-policy conditions under General Note para 19 of the ITC (HS) 2022.

What this is

HSN code

3917 21 90

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39; CBIC Circular 23/2023-Cus

Customs documentation

Chapter 39 qualifiers from CBIC
ITC (HS) policy declaration from DGFT
Bangladesh-origin port compliance from CBIC

Compliance steps

1
At the bill of entry, furnish the mandatory additional qualifiers prescribed for Chapter 39 commodities under paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. These qualifiers have been compulsory for all Chapter 28, 29, 32, 39 and CTH 3808 import declarations filed on or after 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, determine applicability of DGFT Notification 7/2025-26 dated 17-05-2025. Consult para 19 of the General Notes of the ITC (HS) 2022 for the port restrictions; refer to paras 2 and 3 of that notification to confirm whether the specific goods qualify for the listed exemptions.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 19, paras 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 on the assumption that plastic pipes are a low-risk commodity attracting no special declaration. CBIC Circular 23/2023-Cus applies across all import declarations for Chapter 39 regardless of end-use or value, and a non-compliant declaration is liable to be treated as a misdeclaration under the Customs Act, 1962, attracting detention and monetary penalty. The Bangladesh-origin restriction under DGFT Notification 7/2025-26 is a separate and concurrent overlay that applies independently of the qualifiers requirement.

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Frequently asked

Does HSN 3917 21 90 require BIS certification?

No, no BIS Quality Control Order covers this residual category of polyethylene tubes and pipes. Import is governed by the mandatory declaration qualifiers under CBIC Circular 23/2023-Cus and, where applicable, by the ITC (HS) import policy administered by the Directorate General of Foreign Trade.

Which declarations are required under CBIC Circular 23/2023-Cus for Chapter 39 goods?

Paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 prescribe mandatory additional qualifiers that must be included in the import declaration for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to all consignments of HSN 3917 21 90?

No, the restriction under para 19 of the General Notes of the ITC (HS) 2022 introduced by DGFT Notification 7/2025-26 applies only to goods imported from Bangladesh; paras 2 and 3 of the notification set out the categories of goods exempted from the port restriction.

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