Other

Other plastic office or school supplies

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 10 99 (other plastic office or school supplies) is subject to mandatory Chapter 39 additional qualifier declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. The Directorate General of Foreign Trade (DGFT) Notification 7/2025-26 dated 17-05-2025 imposes port restrictions on imports of certain goods from Bangladesh, with specific exemptions listed in paragraphs 2 and 3 of that notification.

What this is

HSN code

3926 10 99

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

Chapter 39 qualifiers from CBIC
Bangladesh port-restriction declaration from DGFT
Bill of entry qualifiers from CBIC

Compliance steps

1
At the time of filing the bill of entry, include all mandatory additional qualifiers 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 to all import declarations under Chapters 28, 29, 32, 39 and CTH 3808.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
If the consignment originates from or is shipped through Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 and comply with the port restrictions introduced under paragraph 19 of the General Notes to ITC (HS) 2022. Confirm whether the goods fall within the exempted categories listed in paragraphs 2 and 3 of that notification before routing the shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, para 19 of General Notes to ITC (HS) 2022

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus — an omission that triggers mismatch flags in the ICEGATE system and results in consignment detention pending a revised declaration. The Bangladesh port-restriction overlay under DGFT Notification 7/2025-26 catches importers who route consignments through a Bangladesh transshipment hub without checking whether the goods are exempt under paragraphs 2 and 3; non-exempt goods arriving at a non-notified port face re-export or seizure.

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Frequently asked

Does HSN 3926 10 99 require BIS certification?

No, no BIS Quality Control Order covers this residual category of plastic office or school supplies. Import compliance is governed by the Central Board of Indirect Taxes and Customs mandatory qualifier regime under CBIC Circular 23/2023-Cus and, where applicable, the DGFT import policy under ITC (HS) 2022.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers to be declared in import entries for commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023; the importer must populate these fields at the bill-of-entry stage.

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

The restriction applies to imports of certain goods from Bangladesh as set out in paragraph 19 of the General Notes to ITC (HS) 2022, but paragraphs 2 and 3 of DGFT Notification 7/2025-26 carve out exempted goods; importers must check the exemption lists before confirming the port of entry.

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