Architectural membrane

Architectural membrane sheets and strips of plastics

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3921 90 27 (Architectural membrane) is classified as Free under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted subject to compliance with DGFT Notification 40/2024-25 dated 26-11-2024. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 mandates additional Chapter 39 qualifiers in the import declaration with effect from 15 October 2023.

What this is

HSN code

3921 90 27

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) Free import policy, Chapter 39

Customs documentation

Import declaration from DGFT
Chapter 39 qualifiers from CBIC
Policy compliance declaration from DGFT

Compliance steps

1
File the bill of entry confirming Free-import status under DGFT Notification 40/2024-25. Ensure the import declaration explicitly reflects the ITC (HS) policy condition for architectural membrane under CTI 3921 90 27.
DGFT Notification 40/2024-25 dated 26-11-2024
2
Include the mandatory additional qualifiers for Chapter 39 commodities in the import declaration, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are operative with effect from 15 October 2023 and non-compliance may result in consignment detention at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
3
Where the goods originate in or are routed through Bangladesh, assess applicability of DGFT Notification 7/2025-26 dated 17-05-2025. Para 19 of the General Notes introduces port restrictions on imports from Bangladesh; confirm whether the consignment falls under the exempted categories in paras 2 and 3 of that notification.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 19

A word of counsel

The Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus are frequently omitted by importers who treat the Free-import status as signalling minimal documentation burden. An incomplete import declaration lacking the required qualifiers triggers a mismatch flag in the customs system, resulting in detention and demurrage while the declaration is amended — a correctable defect that nonetheless generates avoidable ground rent and delays out-of-charge.

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Frequently asked

Does HSN 3921 90 27 require BIS certification?

No, architectural membrane under this tariff line is not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) Free-import policy administered by the Directorate General of Foreign Trade under DGFT Notification 40/2024-25, with CBIC Chapter 39 qualifier requirements as the principal compliance overlay.

What are the mandatory Chapter 39 qualifiers required under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers to be declared in import entries for commodities under Chapters 28, 29, 32, 39 and CTH 3808; these must be populated in the import declaration with effect from 15 October 2023.

Do port restrictions under DGFT Notification 7/2025-26 apply to imports of architectural membrane from Bangladesh?

Para 19 of the General Notes introduced by DGFT Notification 7/2025-26 dated 17-05-2025 imposes port restrictions on certain goods from Bangladesh; importers must verify whether their consignment qualifies for the exemptions listed in paras 2 and 3 of that notification before selecting a port of entry.

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