Of polyurethane foam

Apparel and clothing accessories of polyurethane foam

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 20 91 (Of polyurethane foam) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory Chapter 39 additional qualifiers in the import declaration required under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. DGFT Notification 7/2025-26 dated 17-05-2025 may impose port restrictions on imports sourced from Bangladesh, subject to the exemptions stated therein.

What this is

HSN code

3926 20 91

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 compliance from DGFT

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. This requirement is operative with effect from 15 October 2023 and applies at the bill-of-entry stage for all imports under this tariff line.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates from or is routed through Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 and the port restrictions introduced under paragraph 19 of the General Notes to the ITC (HS) 2022. Consult paragraphs 2 and 3 of that notification to confirm whether an exemption applies before selecting the port of import.
DGFT Notification 7/2025-26 dated 17-05-2025, paragraph 19 and paragraphs 2 and 3

A word of counsel

The most frequent oversight on this tariff line is failing to include the Chapter 39 additional qualifiers in the import declaration before filing the bill of entry. These qualifiers are a CBIC-mandated condition operative since 15 October 2023; omission triggers bill-of-entry rejection or reassessment, not merely a rectifiable deficiency, and can cause consignment detention and demurrage while corrections are processed.

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Frequently asked

Does HSN 3926 20 91 require BIS certification?

No, polyurethane foam apparel accessories fall outside the BIS Quality Control Order regime. Import is governed by ITC (HS) policy administered by the Directorate General of Foreign Trade, with CBIC Circular 23/2023-Cus mandating additional Chapter 39 qualifiers in every import declaration from 15 October 2023.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the qualifiers to be included in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the importer must ensure these are correctly populated in the bill of entry at the time of filing.

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

The restrictions apply only where the goods are imported from Bangladesh; paragraphs 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025 set out the categories of goods that are exempted from the port restrictions introduced under paragraph 19 of the General Notes.

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