Other

PVC floor, wall and ceiling coverings of vinyl chloride polymers

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3918 10 90 (Other PVC floor, wall and ceiling coverings) is subject to import-declaration controls administered by the Central Board of Indirect Taxes and Customs (CBIC) requiring mandatory additional qualifiers for Chapter 39 commodities, effective 15 October 2023. The Directorate General of Foreign Trade (DGFT) additionally regulates consignments originating from Bangladesh under DGFT Notification 7/2025-26, which imposes port restrictions and conditional exemptions on designated goods.

What this is

HSN code

3918 10 90

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39; CBIC Chapter 39 qualifier regime

Customs documentation

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

Compliance steps

1
At the bill-of-entry stage, include all mandatory additional qualifiers in the import declaration as prescribed under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. These qualifiers are compulsory for all Chapter 39 commodities, including 3918 10 90, with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023 · Paras 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify whether DGFT Notification 7/2025-26 dated 17-05-2025 applies: confirm the applicable port restriction under Paragraph 1 and, if the goods qualify for exemption, document the exemption basis under Paragraphs 2 or 3 before filing the bill of entry.
DGFT Notification 7/2025-26 dated 17-05-2025 · Para 19, General Notes, ITC (HS) 2022

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — an omission that triggers examination and detention at the port of import, with demurrage and ground rent accruing until a revised declaration is accepted. For Bangladesh-origin consignments, the port restriction under DGFT Notification 7/2025-26 operates independently of the CBIC qualifier requirement; both must be satisfied concurrently, and exemption claims under Paragraphs 2 and 3 must be documented before shipment, not at the port.

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Frequently asked

Does HSN 3918 10 90 require BIS certification?

No. No BIS Quality Control Order covers PVC floor, wall or ceiling coverings under this tariff line. Import compliance is governed by the CBIC mandatory-qualifier regime under Circular 23/2023-Cus and, where applicable, the DGFT Bangladesh-origin port-restriction policy under DGFT Notification 7/2025-26.

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

The mandatory additional qualifiers are prescribed under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and apply to all import declarations for Chapter 39 commodities with effect from 15 October 2023.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to all PVC coverings under this HSN?

The restriction under Paragraph 1 of DGFT Notification 7/2025-26 applies conditionally; goods meeting the exemption criteria in Paragraphs 2 and 3 are excluded, but the importer must establish and document the exemption basis before the consignment reaches the Indian port.

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