Lavatory seats and covers

Lavatory seats and covers of plastics

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3922 20 00 (Lavatory seats and covers) is subject to mandatory additional qualifiers in import declarations under Chapter 39 administered by the Central Board of Indirect Taxes and Customs (CBIC), operative from 15 October 2023. The Directorate General of Foreign Trade (DGFT) policy overlay under DGFT Notification 7/2025-26 applies where imports originate from Bangladesh, introducing port restrictions and exemption conditions.

What this is

HSN code

3922 20 00

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 from CBIC
ITC (HS) policy declaration from DGFT

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration at the bill-of-entry stage as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapter 39. This requirement is operative with effect from 15 October 2023 and applies regardless of the origin of the consignment.
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 and comply with the port restrictions set out in paragraph 1 of General Note para 19. Confirm whether the goods qualify for any exemption under paragraphs 2 and 3 of that notification before routing the shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 19

A word of counsel

The most common error on this tariff line is filing the bill of entry without the mandatory Chapter 39 declaration qualifiers required under CBIC Circular 23/2023-Cus — an omission that triggers a deficiency notice and potential detention even when all duty and tariff classifications are otherwise correct. For Bangladesh-origin consignments, the port-restriction overlay under DGFT Notification 7/2025-26 must be evaluated before vessel departure; routing to a non-notified port renders the import liable to refusal of out-of-charge.

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Frequently asked

Does HSN 3922 20 00 require BIS certification?

No, lavatory seats and covers of plastics are not covered by any BIS Quality Control Order. Import compliance for this tariff line is governed by CBIC Circular 23/2023-Cus mandatory declaration qualifiers for Chapter 39 goods and, where applicable, the DGFT Bangladesh-origin port-restriction policy under DGFT Notification 7/2025-26.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the qualifier fields required in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the precise qualifier list must be drawn from the Circular's Annexure applicable to Chapter 39.

Do the Bangladesh-origin port restrictions under DGFT Notification 7/2025-26 apply to all plastics sanitary ware?

The restrictions apply as per paragraph 1 of General Note para 19 introduced by DGFT Notification 7/2025-26; goods satisfying the exemption criteria in paragraphs 2 and 3 of that notification are excluded, and the applicability must be assessed consignment by consignment based on origin and product classification.

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