Of polyurethane foam

Apparel and clothing accessories of polyurethane foam

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 20 31 (Of polyurethane foam) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory Chapter 39 chemical-composition qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. DGFT Notification 7/2025-26 dated 17-05-2025 introduces port restrictions on imports from Bangladesh under General Notes para 19, subject to exemptions in paras 2 and 3.

What this is

HSN code

3926 20 31

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 port compliance from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as stipulated in paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with qualifier requirements from 15 October 2023 renders the bill of entry deficient and liable to detention pending rectification.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Where the consignment originates from or is routed through Bangladesh, verify applicability of DGFT Notification 7/2025-26 para 19 and confirm the port of import is among those permitted. If the consignment falls within an exemption category, retain documentation substantiating the exemption under paras 2 and 3 of that Notification.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 19

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, treating the obligation as a Chapter 28/29 chemical concern rather than one that extends equally to plastics articles under Chapter 39. A declaration lacking the required qualifiers is flagged at e-Sanchit verification and withheld from out-of-charge, accruing demurrage and ground rent until the corrected declaration is re-filed.

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Frequently asked

Does HSN 3926 20 31 require BIS certification?

No, polyurethane foam apparel and clothing accessories 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, with a CBIC mandatory-qualifier overlay under Circular 23/2023-Cus for Chapter 39 commodities.

Which qualifiers are required in the import declaration under CBIC Circular 23/2023-Cus for Chapter 39 goods?

The qualifiers specified in paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 are mandatory for all import declarations covering Chapter 39 commodities, effective 15 October 2023; the circular should be consulted for the exact field-level requirements.

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

No, the port restrictions under para 19 apply only to imports from Bangladesh; consignments from other origins are unaffected. Goods falling within the exemptions listed in paras 2 and 3 of DGFT Notification 7/2025-26 are also excluded from the port restriction.

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