Other

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

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 20 49 (Other articles of apparel and clothing accessories of plastics) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with port restrictions on imports from Bangladesh operative under DGFT Notification 7/2025-26 dated 17-05-2025. Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 39 additional qualifiers in the import declaration apply at the bill-of-entry stage under CBIC Circular 23/2023-Cus.

What this is

HSN code

3926 20 49

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

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration 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 entries filed on or after 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
If the consignment originates from or is routed through Bangladesh, verify applicability of the port restrictions introduced under para 19 of the General Notes of the ITC (HS) 2022 by DGFT Notification 7/2025-26. Check whether the goods qualify for exemption under paras 2 and 3 of that notification before selecting the port of import.
DGFT Notification 7/2025-26 dated 17-05-2025, para 19; General Notes 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 mandated by CBIC Circular 23/2023-Cus — an omission that triggers a mismatch flag at the e-Sanchit verification stage and can result in consignment detention and demurrage while the declaration is corrected. The Bangladesh port-restriction overlay under DGFT Notification 7/2025-26 is a separate, conditional requirement; importers should evaluate exemption eligibility under paras 2 and 3 before assuming free routing.

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Frequently asked

Does HSN 3926 20 49 require BIS certification?

No, plastic apparel and clothing accessories under this 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, with mandatory Chapter 39 declaration qualifiers under CBIC Circular 23/2023-Cus.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers required for import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808; these became mandatory from 15 October 2023.

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

No, the restrictions apply only where the import originates from or is routed through Bangladesh; para 19 of the General Notes of the ITC (HS) 2022 sets out the conditions, while paras 2 and 3 of the notification list the exempted goods and scenarios.

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