Insulated ware

Insulated ware of plastics (flasks, thermal containers)

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3924 90 20 (Insulated ware) is subject to mandatory Chapter 39 additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. The Directorate General of Foreign Trade (DGFT) Notification 7/2025-26 dated 17-05-2025 additionally regulates imports of goods from Bangladesh, imposing port restrictions under Para 19 of the General Notes to the ITC (HS) 2022.

What this is

HSN code

3924 90 20

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39 (Bangladesh port restrictions where applicable)

Customs documentation

Chapter 39 qualifiers from CBIC
Port restriction declaration from DGFT
Bill of entry qualifiers per CBIC

Compliance steps

1
Include all 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. This requirement is operative with effect from 15 October 2023 and applies at every bill-of-entry filing for this tariff line.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
2
Where the goods originate from or are exported from Bangladesh, verify applicability of DGFT Notification 7/2025-26 Para 19 port restrictions. Consignments exempted under Para 2 and Para 3 of that notification must carry documentary evidence of the applicable exemption at the bill of entry.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19; exemptions at Paras 2 and 3

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 the goods as a straightforward plastics household article. Absence of the prescribed qualifiers in Paragraphs 4.1 and 4.2 triggers misdeclaration scrutiny and potential detention; the qualifier requirement applies regardless of country of origin and is independent of the Bangladesh port-restriction overlay under DGFT Notification 7/2025-26.

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Frequently asked

Does HSN 3924 90 20 require BIS certification?

No, insulated ware of plastics under this tariff line is not covered by a BIS Quality Control Order. Import is governed by CBIC Circular 23/2023-Cus mandatory qualifier requirements and, where Bangladesh-origin goods are involved, by the DGFT port-restriction regime under Notification 7/2025-26.

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

The qualifiers are prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and must be included in the import declaration for all Chapter 39 commodities, including insulated ware, with effect from 15 October 2023.

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

No. The Para 19 port restrictions apply only to goods imported from Bangladesh; consignments meeting the conditions in Paras 2 and 3 of the notification are exempt, provided supporting documentation is presented at the bill of entry.

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