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

Plastic wall or ceiling coverings with textile backing

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3918 90 20 (Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts) is subject to import-declaration policy administered by the Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC). Mandatory additional qualifiers for Chapter 39 commodities apply at the bill-of-entry stage under CBIC Circular 23/2023-Cus. Imports originating from Bangladesh are subject to port restrictions and exemption conditions under DGFT Notification 7/2025-26.

What this is

HSN code

3918 90 20

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 declaration from CBIC
ITC (HS) policy compliance from DGFT
Origin documentation from exporter

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable to Chapter 39 commodities with effect from 15 October 2023. Non-compliant declarations are liable to be flagged by the customs system and may result in detention of the consignment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the goods originate from or are imported from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025. Consignments subject to paragraph 19 of the General Notes of ITC (HS) 2022 must comply with the port restrictions stated in paragraph 1; consignments eligible for exemption must satisfy the conditions in paragraphs 2 and 3 of that notification.
DGFT Notification 7/2025-26 dated 17-05-2025, paragraph 19 of General Notes, ITC (HS) 2022

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 additional-qualifier requirement at the time of filing the bill of entry. Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus apply to all Chapter 39 imports regardless of origin, and a declaration filed without the stipulated qualifiers is treated as deficient — attracting examination orders, demurrage, and ground rent while corrections are processed. The Bangladesh-origin port restriction under DGFT Notification 7/2025-26 is a separate and concurrent obligation that requires independent verification before shipment booking.

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Frequently asked

Does HSN 3918 90 20 require BIS certification?

No. No BIS Quality Control Order covers plastic wall or ceiling coverings with textile backing. Import compliance for this tariff line is governed by CBIC Circular 23/2023-Cus mandatory declaration qualifiers for Chapter 39 and the ITC (HS) import policy administered by the Directorate General of Foreign Trade.

What are the mandatory additional qualifiers required under CBIC Circular 23/2023-Cus for this HSN?

The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023, applicable to Chapter 39 commodities with effect from 15 October 2023; the importer must include these in the import declaration at the bill-of-entry stage.

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

The restriction applies only where the goods are imported from Bangladesh and fall under paragraph 19 of the General Notes of ITC (HS) 2022; goods qualifying for exemption under paragraphs 2 and 3 of DGFT Notification 7/2025-26 are not subject to those port restrictions.

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