Other

Other plastic sanitary ware (bidets, cisterns, lavatory seats)

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3922 90 00 (other plastic sanitary ware) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory Chapter 39 chemical-composition qualifiers in import declarations required under CBIC Circular 23/2023-Cus with effect from 15 October 2023. Where the consignment originates from Bangladesh, DGFT Notification 7/2025-26 dated 17 May 2025 applies port restrictions unless the goods fall within the notified exemptions.

What this is

HSN code

3922 90 00

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

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

Compliance steps

1
Include mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023; declarations missing them are liable to rejection at the bill of entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
If the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17 May 2025: confirm whether the goods fall under the port restrictions in paragraph 1 or qualify for exemption under paragraphs 2 and 3 of the General Notes to the ITC (HS) 2022 as introduced by that notification.
DGFT Notification 7/2025-26 dated 17-05-2025, para 19 of General Notes to ITC (HS) 2022

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus, treating this residual 'Other' sanitary-ware heading as a standard free-import entry. Omission of the qualifiers triggers mismatch flags in the CBIC system and can result in consignment detention and demurrage pending a corrected declaration; the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 is a separate and independent compliance layer that must also be checked before shipment.

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Frequently asked

Does HSN 3922 90 00 require BIS certification?

No, no BIS Quality Control Order covers this residual plastic sanitary ware heading. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for this heading?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the additional qualifiers to be included in import declarations for Chapter 39 commodities; these have been compulsory since 15 October 2023.

Does DGFT Notification 7/2025-26 apply to all consignments of HSN 3922 90 00?

No, it applies only where the goods originate from Bangladesh; the port restrictions in paragraph 1 of the General Notes introduced by that notification are subject to exemptions listed in paragraphs 2 and 3, which should be checked before routing the shipment.

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