Of polyurethane foam

Apparel and clothing accessories of polyurethane foam

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 20 41 (Of polyurethane foam) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), including port restrictions on imports from Bangladesh operative under DGFT Notification 7/2025-26 dated 17-05-2025. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 39 qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023.

What this is

HSN code

3926 20 41

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

ITC (HS) policy declaration from DGFT
Chapter 39 qualifiers from CBIC
Port compliance declaration from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for goods under Chapter 39 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Failure to include the prescribed qualifiers renders the bill of entry non-compliant and liable to detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
If the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025: confirm whether the goods are covered by the port restrictions under paragraph 1, or qualify for exemption under paragraphs 2 or 3, before nominating the port of import.
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 mandatory Chapter 39 qualifiers introduced by CBIC Circular 23/2023-Cus — an omission that triggers customs examination and potential detention even where all duties are correctly paid. Separately, importers sourcing from Bangladesh frequently overlook the port-restriction regime under DGFT Notification 7/2025-26; consignments routed through a non-notified port are liable to seizure regardless of whether the specific goods are ultimately found to be exempt.

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Frequently asked

Does HSN 3926 20 41 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 mandatory Chapter 39 declaration qualifiers required under CBIC Circular 23/2023-Cus.

Which Chapter 39 qualifiers must be included in the import declaration under CBIC Circular 23/2023-Cus?

The qualifiers prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 apply to all import declarations for goods under Chapter 39, including CTH 3926 20 41, with effect from 15 October 2023.

Does the Bangladesh port-restriction notification under DGFT Notification 7/2025-26 apply to all imports of this HSN from Bangladesh?

Not necessarily — paragraph 19 of the General Notes introduced by DGFT Notification 7/2025-26 provides for exemptions under paragraphs 2 and 3; importers must assess whether their specific goods and circumstances qualify for exemption before selecting the port of import.

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