Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts

PVC wall or ceiling coverings combined with fabric backing

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3918 10 10 (Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts) is subject to the Directorate General of Foreign Trade (DGFT) import policy under the ITC (HS) 2022, including port restrictions on imports from Bangladesh per DGFT Notification 7/2025-26. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional qualifiers in import declarations for Chapter 39 commodities under CBIC Circular 23/2023-Cus.

What this is

HSN code

3918 10 10

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

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

Compliance steps

1
Include mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 39 commodities. This requirement is operative with effect from 15 October 2023 and applies at every bill-of-entry filing.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
If the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025. Confirm whether the goods fall within the port-restricted categories under paragraph 19 of the General Notes to the ITC (HS) 2022, or qualify for exemption under paragraphs 2 and 3 of that notification.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 19

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 — an omission that triggers a misdeclaration query and delays out-of-charge. Separately, importers sourcing from Bangladesh frequently overlook that the port restriction under DGFT Notification 7/2025-26 applies unless the specific exemption paragraphs are satisfied; routing a non-exempt Bangladeshi consignment through an unrestricted port attracts DGFT-policy enforcement and potential detention.

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Frequently asked

Does HSN 3918 10 10 require BIS certification?

No, PVC wall or ceiling coverings fabric-backed 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 a CBIC Chapter 39 qualifier obligation under CBIC Circular 23/2023-Cus.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the additional qualifiers to be declared in import entries for Chapter 39 commodities; these must be included at the bill-of-entry stage with effect from 15 October 2023.

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

The restriction applies only to imports originating from Bangladesh; goods qualifying under the exemptions in paragraphs 2 and 3 of DGFT Notification 7/2025-26 are excluded from the port restriction, and all other origins are unaffected.

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