Insulated ware

Insulated tableware and kitchenware of plastics

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3924 10 10 (Insulated ware) is subject to import-declaration policy administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC). Mandatory additional qualifiers in the import declaration are required for all Chapter 39 commodities under CBIC Circular 23/2023-Cus with effect from 15 October 2023. Consignments originating from Bangladesh are additionally subject to port restrictions under DGFT Notification 7/2025-26.

What this is

HSN code

3924 10 10

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39 (with CBIC declaration overlay)

Customs documentation

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

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers prescribed for Chapter 39 commodities under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory at the bill-of-entry stage for every consignment under Chapter 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
If the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 and comply with the port restrictions introduced under paragraph 19 of the General Notes of ITC (HS) 2022. Confirm whether the goods fall under the exempted categories listed in paragraphs 2 and 3 of that notification before filing.
DGFT Notification 7/2025-26 dated 17-05-2025, para 1, 2, 3 and 19 of General Notes, 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 additional qualifiers, treating insulated plastic ware as a straightforward free-import item. CBIC Circular 23/2023-Cus applies to all Chapter 39 declarations regardless of origin; a declaration missing the prescribed qualifiers is deficient at the time of filing and can result in customs examination, detention, and demurrage accumulating before the deficiency is rectified.

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Frequently asked

Does HSN 3924 10 10 require BIS certification?

No, no BIS Quality Control Order covers insulated plastic tableware and kitchenware under this tariff line. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with mandatory Chapter 39 declaration qualifiers required under CBIC Circular 23/2023-Cus.

Which additional qualifiers must appear in the import declaration for HSN 3924 10 10?

The qualifiers are those prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023, applicable to all Chapter 39 commodities with effect from 15 October 2023; the circular text specifies the exact fields required.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all insulated ware imports?

No, the port restrictions introduced under paragraph 19 of the General Notes of ITC (HS) 2022 apply only to consignments originating from Bangladesh; goods falling within the exempted categories in paragraphs 2 and 3 of DGFT Notification 7/2025-26 are excluded from the restriction.

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