Of polyurethane foam

Polyurethane foam office and school supplies

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 10 91 (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 under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus effective 15 October 2023. Where goods originate in Bangladesh, DGFT Notification 7/2025-26 dated 17-05-2025 imposes port restrictions under the newly introduced General Notes Para 19.

What this is

HSN code

3926 10 91

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39; CBIC Circular 23/2023-Cus

Customs documentation

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

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all imports under Chapters 28, 29, 32, 39 and CTH 3808, and has been operative from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Where goods originate in or are dispatched from Bangladesh, verify applicability of DGFT Notification 7/2025-26. Consult Para 1 of General Notes for port restrictions, Para 2 and 3 for exempted goods, and ensure routing through a permitted port before shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes Para 19

A word of counsel

The most common oversight on this tariff line is treating the CBIC Chapter 39 qualifier obligation as a customs-formality afterthought rather than a pre-filing requirement. Declaration deficiencies in Paragraphs 4.1 and 4.2 qualifiers are identified at bill-of-entry processing and result in consignment detention pending re-submission; DGFT's Bangladesh port restriction under Para 19 is a separate and concurrent obligation that applies regardless of the qualifier compliance.

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Frequently asked

Does HSN 3926 10 91 require BIS certification?

No, polyurethane foam office and school supplies are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade and the Chapter 39 mandatory qualifier regime under CBIC Circular 23/2023-Cus.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 39 imports?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers to be declared in the import declaration for commodities under Chapter 39; the requirement has been operative from 15 October 2023.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all polyurethane foam supplies under this HSN?

The port restrictions under General Notes Para 19 apply to imports from Bangladesh subject to Para 1 of the notification; goods falling within the exempted categories listed in Para 2 and 3 are not subject to those restrictions.

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