Of polyurethane foam

Apparel and clothing accessories of polyurethane foam

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 20 21 (Of polyurethane foam) is subject to import-declaration compliance under the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT) and mandatory Chapter 39 additional qualifiers required by the Central Board of Indirect Taxes and Customs (CBIC). DGFT Notification 7/2025-26 dated 17-05-2025 introduces port restrictions on imports from Bangladesh, with exemptions as specified in paragraphs 2 and 3 of General Note 19.

What this is

HSN code

3926 20 21

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

Chapter 39 qualifiers from CBIC
Import policy declaration from DGFT
Bangladesh-origin compliance from DGFT

Compliance steps

1
Ensure the import declaration includes the mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. Non-inclusion of the required qualifiers at the bill-of-entry stage attracts detention and re-assessment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates from Bangladesh, confirm applicability of DGFT Notification 7/2025-26 dated 17-05-2025. Verify whether the goods fall within the exempted categories under paragraphs 2 and 3 of General Note 19; if not exempted, ensure routing through the permitted ports as stated in paragraph 1.
DGFT Notification 7/2025-26 dated 17-05-2025, General Note 19 of 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, treating them as optional descriptors rather than binding declaration requirements. CBIC Circular 23/2023-Cus makes the qualifiers mandatory from 15 October 2023, and a declaration filed without them is liable to reassessment and consequential demurrage. For Bangladesh-origin goods, importers must also check the port-restriction regime under General Note 19 before booking freight, as diversion after vessel departure is not a remedy.

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Frequently asked

Does HSN 3926 20 21 require BIS certification?

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

Which qualifiers are required at the bill of entry for Chapter 39 goods under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the mandatory additional qualifiers for import declarations covering commodities under Chapters 28, 29, 32 and 39 and CTH 3808; these must be included in every import declaration filed on or after 15 October 2023.

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

Not necessarily; paragraphs 2 and 3 of General Note 19 introduced by DGFT Notification 7/2025-26 dated 17-05-2025 specify exempted goods, and the port restrictions in paragraph 1 apply only to non-exempted Bangladesh-origin imports.

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