Floor coverings of linoxyne

Floor coverings of linoxyne, other plastics

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3918 90 10 (Floor coverings of linoxyne) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory additional qualifiers in import declarations under Chapter 39 enforced by the Central Board of Indirect Taxes and Customs (CBIC) with effect from 15 October 2023. DGFT Notification 7/2025-26 may impose port restrictions on imports originating from Bangladesh, subject to the exemptions specified in that notification.

What this is

HSN code

3918 90 10

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

Chapter 39 qualifiers from CBIC
Import policy declaration from DGFT

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. Declarations filed without the required qualifiers are liable to rejection or detention at the bill-of-entry stage with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 and comply with the port restrictions introduced under Para 19 of the General Notes of the ITC (HS) 2022. Confirm whether the goods fall within the exempted categories set out in Paragraphs 2 and 3 of that notification before routing the shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 and Paras 1, 2, 3

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 mandatory qualifiers requirement introduced by CBIC Circular 23/2023-Cus, treating it as a general-goods entry without additional descriptor fields. A declaration filed after 15 October 2023 without the specified qualifiers is treated as non-compliant and may result in consignment detention and demurrage pending rectification. Importers sourcing from Bangladesh must additionally confirm port eligibility under DGFT Notification 7/2025-26 before shipment departure.

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Frequently asked

Does HSN 3918 90 10 require BIS certification?

No, floor coverings of linoxyne under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with CBIC-mandated Chapter 39 declaration qualifiers operative from 15 October 2023.

What are the mandatory qualifiers required in the import declaration for this HSN?

CBIC Circular 23/2023-Cus dated 30-09-2023 mandates additional qualifiers for import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808; the specific fields are set out in Paragraphs 4.1 and 4.2 of that circular.

Does the Bangladesh port-restriction notification apply to all imports of this product?

No. DGFT Notification 7/2025-26 dated 17-05-2025 applies only to imports originating from Bangladesh; goods from other origins are unaffected, and even Bangladesh-origin consignments may qualify for exemption under Paragraphs 2 and 3 of that notification.

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