Other

Plastic apparel and clothing accessories (gloves, mittens, mitts)

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 20 29 (other plastic apparel and clothing accessories) is subject to 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, port restrictions introduced by DGFT Notification 7/2025-26 may apply as an additional overlay.

What this is

HSN code

3926 20 29

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

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

Compliance steps

1
At the bill of entry, include the mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all import declarations under Chapter 39 with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
If the consignment originates in Bangladesh, assess applicability of DGFT Notification 7/2025-26 and comply with the port restrictions set out in paragraph 1. Verify 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 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 required under CBIC Circular 23/2023-Cus — an omission that triggers examination or out-of-charge denial at the customs station. Importers sourcing from Bangladesh additionally overlook the paragraph 1 port restrictions introduced by DGFT Notification 7/2025-26; routing a Bangladesh-origin consignment through a non-notified port renders it liable to detention pending re-routing or re-export.

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Frequently asked

Does HSN 3926 20 29 require BIS certification?

No. No BIS Quality Control Order covers plastic apparel and clothing accessories under this tariff line. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with the Chapter 39 mandatory-qualifier overlay under CBIC Circular 23/2023-Cus.

What are the mandatory Chapter 39 qualifiers required at the bill of entry?

CBIC Circular 23/2023-Cus paragraphs 4.1 and 4.2 specify the additional qualifiers that must appear in import declarations for goods under Chapter 39, effective 15 October 2023; the circular should be consulted for the exact field-level requirements.

Do the Bangladesh-origin port restrictions apply to all plastic clothing accessories under this HSN?

Not necessarily — DGFT Notification 7/2025-26 paragraph 19 contains exemptions listed in paragraphs 2 and 3; importers must confirm whether their specific goods qualify for exemption before selecting the port of import.

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