Other

Plastic office or school supplies, other

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 10 19 (Other plastic office or school supplies) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) and mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023 for Chapter 39 commodities. DGFT Notification 7/2025-26 dated 17-05-2025 introduces port restrictions on certain goods imported from Bangladesh, with specific exemptions, as an additional overlay.

What this is

HSN code

3926 10 19

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

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

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers 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. Declarations filed without the prescribed qualifiers are liable to customs examination and delayed out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025: confirm whether the goods fall within the port-restricted categories under paragraph 1 or qualify for exemption under paragraphs 2 or 3, and route accordingly before shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, paragraphs 1, 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 and treating the omission as a minor rectifiable defect. CBIC Circular 23/2023-Cus treats absent qualifiers as a substantive declaration deficiency — not a labelling correction — and customs officers are instructed to hold out-of-charge pending compliance. For Bangladesh-origin consignments, the port-restriction overlay under DGFT Notification 7/2025-26 is a pre-shipment determination, not a port-of-entry correction.

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Frequently asked

Does HSN 3926 10 19 require BIS certification?

No, no BIS Quality Control Order covers this residual category of plastic office or school supplies. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with a CBIC Circular 23/2023-Cus mandatory-qualifier overlay effective 15 October 2023.

What are the mandatory qualifiers required in the import declaration for Chapter 39 goods?

The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and apply to all Chapter 39 commodity declarations with effect from 15 October 2023.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all plastic office supplies?

The restrictions under paragraph 1 of DGFT Notification 7/2025-26 apply to specified categories; paragraphs 2 and 3 list exempt goods. The applicability must be confirmed against those paragraphs before the purchase order is placed for Bangladesh-origin goods.

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