Of polyurethane foam

Polyurethane foam office and school supplies

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 10 11 (Office or school supplies of polyurethane foam) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory Chapter 39 additional qualifiers in import declarations governed by Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus. Where the consignment originates in Bangladesh, DGFT Notification 7/2025-26 port restrictions apply unless the goods fall within the notified exemptions.

What this is

HSN code

3926 10 11

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

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

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, with effect from 15 October 2023. Failure to furnish the required 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, paragraphs 4.1 and 4.2
2
Where the goods originate in or are shipped from Bangladesh, verify applicability of DGFT Notification 7/2025-26: consult paragraph 19 of the General Notes to the ITC (HS) 2022 for the port restrictions in paragraph 1, and confirm whether the consignment qualifies under the exemptions in paragraphs 2 and 3 before filing the bill of entry.
DGFT Notification 7/2025-26 dated 17-05-2025, paragraph 19 of General Notes, ITC (HS) 2022

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 additional-qualifier obligation introduced by CBIC Circular 23/2023-Cus, treating it as a chemicals-chapter requirement that does not extend to finished plastic articles. Paragraph 4.1 and 4.2 of that circular apply to all commodities under Chapter 39, including finished office and school supplies, and a bill of entry filed without the stipulated qualifiers is subject to reassessment, delay, and demurrage pending correction.

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Frequently asked

Does HSN 3926 10 11 require BIS certification?

No. No BIS Quality Control Order covers polyurethane foam office or school supplies under this tariff line. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with the Chapter 39 additional-qualifier overlay under CBIC Circular 23/2023-Cus.

Which qualifiers must appear in the import declaration for Chapter 39 goods under this HSN?

The qualifiers are those stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023, mandatory with effect from 15 October 2023; the circular text specifies the exact field-level requirements for Chapter 39 commodities.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all consignments of this HSN?

No — paragraph 19 of the General Notes to the ITC (HS) 2022 restricts the port-restriction regime to goods originating in or imported from Bangladesh; consignments from other origins are unaffected, and Bangladesh-origin goods must be verified against the exemption lists in paragraphs 2 and 3 of that notification.

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