Baths, shower-baths, sinks and wash basins

Plastic baths, shower-baths, sinks and wash basins

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3922 10 00 (Baths, shower-baths, sinks and wash basins of plastics) is subject to the Directorate General of Foreign Trade (DGFT) import policy administered under the ITC (HS) 2022, including port restrictions on imports from Bangladesh introduced under DGFT Notification 7/2025-26. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 39 qualifiers in the import declaration with effect from 15 October 2023 under CBIC Circular 23/2023-Cus.

What this is

HSN code

3922 10 00

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) 2022 import policy, Chapter 39

Customs documentation

ITC (HS) policy declaration from DGFT
Chapter 39 qualifiers from CBIC
Port-compliance declaration to CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for goods under Chapter 39 as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative since 15 October 2023 and non-compliance causes the bill of entry to be held deficient at first appraisement.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Where the consignment originates from or is routed through Bangladesh, verify applicability of Para 19 of the General Notes to the ITC (HS) 2022 as introduced by DGFT Notification 7/2025-26. Port restrictions apply to specified goods under Para 1; consult Para 2 and 3 to confirm whether the goods qualify for the exemption before nominating the port of import.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 of General Notes, ITC (HS) 2022

A word of counsel

The Chapter 39 qualifier requirement under CBIC Circular 23/2023-Cus is frequently overlooked for plastic sanitary ware because importers treat the goods as finished articles outside the chemical-chapter ambit. The circular expressly covers Chapter 39 commodities, and a bill of entry that omits the stipulated qualifiers in Para 4.1 and 4.2 is flagged as incomplete, triggering examination and demurrage. The Bangladesh port-restriction overlay under DGFT Notification 7/2025-26 is a separate, additive compliance layer that must be checked independently of the qualifier requirement.

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Frequently asked

Does HSN 3922 10 00 require BIS certification?

No, plastic baths, shower-baths, sinks and wash basins under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the Directorate General of Foreign Trade under the ITC (HS) 2022 policy, with a CBIC-mandated qualifier requirement under Circular 23/2023-Cus.

What are the mandatory Chapter 39 qualifiers required in the import declaration?

The specific qualifiers are stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 and must be included in every import declaration for Chapter 39 commodities with effect from 15 October 2023.

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

No. The port restrictions introduced under Para 19 of the General Notes to the ITC (HS) 2022 apply specifically to goods imported from Bangladesh; Para 2 and 3 of DGFT Notification 7/2025-26 set out the exempted goods and should be consulted before finalising the port of entry.

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