Other

Plastic floor, wall and ceiling coverings of other plastics

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3918 90 90 (plastic floor, wall and ceiling coverings of other plastics) is subject to Directorate General of Foreign Trade (DGFT) import-policy controls and Central Board of Indirect Taxes and Customs (CBIC) declaration requirements. Mandatory additional qualifiers for Chapter 39 commodities must be included in import declarations effective 15 October 2023 per CBIC Circular 23/2023-Cus. Where goods originate from Bangladesh, the port-restriction and exemption framework introduced under DGFT Notification 7/2025-26 applies.

What this is

HSN code

3918 90 90

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

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

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for all Chapter 39 commodities. This requirement is operative with effect from 15 October 2023 and applies at the bill-of-entry stage without exception.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 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 set out in paragraph 1. Confirm whether the goods qualify for exemption under paragraphs 2 and 3 of that notification before routing the shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes paragraph 19 of ITC (HS) 2022

A word of counsel

The most frequent error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers, treating them as optional descriptors rather than compulsory declaration elements under CBIC Circular 23/2023-Cus. An incomplete declaration triggers a mismatch flag at e-Sanchit verification, resulting in bill-of-entry detention and potential demurrage while the importer arranges an amendment. For Bangladesh-origin goods, the port-restriction regime under DGFT Notification 7/2025-26 must be assessed before vessel departure, not at the port of arrival.

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Frequently asked

Does HSN 3918 90 90 require BIS certification?

No, plastic floor and wall coverings of other plastics are not covered by any BIS Quality Control Order. Import compliance is governed by DGFT import-policy controls under the ITC (HS) 2022 and the mandatory Chapter 39 declaration qualifier requirement under CBIC Circular 23/2023-Cus.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the additional qualifiers that must appear in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.

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

No. The restrictions apply only where the goods originate from Bangladesh and are not captured by the exemptions set out in paragraphs 2 and 3 of the notification; importers should verify origin and exemption eligibility before routing the consignment.

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