Doors, windows and their frames and thresholds for doors
Plastic doors, windows, frames and thresholds for buildings
HSN 3925 20 00 (Doors, windows and their frames and thresholds for doors) 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 apply under CBIC Circular 23/2023-Cus for Chapter 39 commodities. Consignments originating from Bangladesh are additionally subject to port restrictions under DGFT Notification 7/2025-26.
- Chapter 39 qualifiers from CBIC
- Bangladesh-origin port compliance from DGFT
- Import declaration from CBIC
- 1Include the mandatory additional qualifiers in the import declaration for Chapter 39 goods as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Failure to furnish these qualifiers at the bill-of-entry stage renders the declaration non-compliant and liable to detention.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2If the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 and comply with the port restrictions stated in paragraph 1 of the General Notes introduced thereby. Consult paragraphs 2 and 3 of that Notification to confirm whether the specific goods qualify for the exempted-goods carve-out before routing the shipment.DGFT Notification 7/2025-26 dated 17-05-2025, para 19 of General Notes to ITC (HS) 2022
The most common error on this tariff line is overlooking the Chapter 39 mandatory qualifier requirement under CBIC Circular 23/2023-Cus when filing the bill of entry, particularly where importers treat plastic builders' ware as a straightforward free-import commodity. The qualifiers in paragraphs 4.1 and 4.2 apply regardless of country of origin; the Bangladesh port-restriction overlay is an additional — not alternative — compliance layer, and assuming the exempted-goods provisions of DGFT Notification 7/2025-26 apply without checking paragraph 3 has resulted in consignment detention at non-designated ports.