Other

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

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 20 39 (Other plastic apparel and clothing accessories) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), including port restrictions on imports from Bangladesh under DGFT Notification 7/2025-26 dated 17-05-2025 where applicable. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 39 qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023.

What this is

HSN code

3926 20 39

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 port-restriction 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. These qualifiers are mandatory at the bill-of-entry stage effective 15 October 2023 and their absence may result in detention pending rectification.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025. If the goods are not listed under the exempted categories in paragraphs 2 and 3 of that notification, comply with the port restrictions specified in paragraph 1 before routing the shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, paragraphs 1, 2 and 3

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 qualifier requirement under CBIC Circular 23/2023-Cus when filing the bill of entry — declarations submitted without the mandatory paragraphs 4.1 and 4.2 qualifiers are flagged for correction, causing consignment detention and accumulating demurrage. For Bangladesh-origin goods, importers also frequently assume the DGFT Notification 7/2025-26 port restrictions are universal when the notification contains specific exemptions in paragraphs 2 and 3 that must be assessed on a product-by-product basis before routing is finalised.

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Frequently asked

Does HSN 3926 20 39 require BIS certification?

No, plastic apparel and clothing accessories under this residual tariff line 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 declaration qualifiers mandated by the Central Board of Indirect Taxes and Customs under Circular 23/2023-Cus.

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

The qualifiers are the additional declaration fields stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and mandatory at the bill of entry effective 15 October 2023.

Are all goods from Bangladesh subject to the port restrictions under DGFT Notification 7/2025-26?

No. Paragraphs 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025 list exempted goods that are not subject to the port restrictions set out in paragraph 1; importers must assess each consignment against those exemption lists before finalising the port of entry.

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