Armour for ballistic protection

Ballistic protection armour panels of polyethylene

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3920 10 93 (Armour for ballistic protection) is governed by the Directorate General of Foreign Trade (DGFT) import policy under the ITC (HS) classification, with import currently designated Free per DGFT Notification 40/2024-25 dated 26-11-2024. Mandatory Chapter 39 additional qualifiers in the import declaration are required under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023.

What this is

HSN code

3920 10 93

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) Free import policy, Chapter 39 — DGFT Notification 40/2024-25

Customs documentation

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

Compliance steps

1
Verify that the consignment qualifies under the Free import policy condition applicable to this CTI per DGFT Notification 40/2024-25 dated 26-11-2024. The import declaration must reflect the correct ITC (HS) policy status at the time of bill of entry; any amendment to the policy post-notification supersedes this status.
DGFT Notification 40/2024-25 dated 26-11-2024
2
Include all mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Omission of required qualifiers at the bill of entry will result in assessment failure and potential consignment detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
3
If the consignment originates in Bangladesh, confirm applicability of DGFT Notification 7/2025-26 dated 17-05-2025, which introduced Para 19 in the General Notes regulating import of certain goods from Bangladesh with port restrictions. Consult Para 2 and 3 of that notification to ascertain whether this CTI falls within the exempted-goods list.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19, Para 2 and Para 3

A word of counsel

The most frequent oversight on this tariff line is omitting the mandatory Chapter 39 additional qualifiers from the import declaration — a procedural gap under CBIC Circular 23/2023-Cus that triggers assessment failure regardless of the Free import status. Importers sourcing from Bangladesh face a separate compliance layer: the port restrictions introduced under Para 19 of DGFT Notification 7/2025-26 apply unless the goods are specifically listed in the exempted categories under Para 2 and 3, and this determination must be made before vessel departure, not at the port of entry.

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Frequently asked

Does HSN 3920 10 93 require BIS certification?

No, ballistic protection armour of polyethylene is not covered by any BIS Quality Control Order. Import is governed by the Directorate General of Foreign Trade under the ITC (HS) Free import policy per DGFT Notification 40/2024-25, with CBIC Circular 23/2023-Cus mandatory-qualifier obligations applying at the bill of entry.

What are the mandatory additional qualifiers required for Chapter 39 import declarations?

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the mandatory additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808; these must be included in every import declaration for this CTI with effect from 15 October 2023.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to this CTI?

Applicability depends on whether this CTI is listed in the exempted goods under Para 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025; consignments from Bangladesh that are not exempted are subject to the port restrictions introduced in Para 19 of that notification.

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