Other

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

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 20 99 (plastic apparel and clothing accessories) is subject to import policy administered by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) 2022 framework, with port restrictions on imports from Bangladesh operative under DGFT Notification 7/2025-26. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 39 qualifiers in import declarations under CBIC Circular 23/2023-Cus with effect from 15 October 2023.

What this is

HSN code

3926 20 99

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) 2022 import policy, General Notes (DGFT Notification 7/2025-26)

Customs documentation

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

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 39 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies at the bill-of-entry stage with effect from 15 October 2023 and non-compliance may result in consignment detention.
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. Paragraph 19 of the General Notes of the ITC (HS) 2022 imposes port restrictions on such imports; confirm whether the goods fall within the exempted categories listed in Paragraphs 2 and 3 of that notification before filing.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes Para 19

A word of counsel

The most frequent compliance gap on this tariff line is overlooking the Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus when the declaration is prepared for what appears to be a straightforward plastic accessories shipment. The qualifier requirement is category-wide across Chapter 39 and is verified at the bill-of-entry stage; a declaration filed without the stipulated qualifiers is subject to reassessment or detention regardless of whether the Bangladesh port-restriction overlay applies.

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Frequently asked

Does HSN 3926 20 99 require BIS certification?

No. There is no BIS Quality Control Order covering plastic apparel and clothing accessories under this tariff line. Import is governed by the ITC (HS) 2022 policy administered by the Directorate General of Foreign Trade, with mandatory declaration qualifiers under CBIC Circular 23/2023-Cus.

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

CBIC Circular 23/2023-Cus dated 30 September 2023 requires specific additional qualifiers in import declarations for goods under Chapters 28, 29, 32, 39 and CTH 3808 as set out in Paragraphs 4.1 and 4.2; the importer must ensure these are populated in the bill of entry before out-of-charge.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all plastic clothing accessories?

Not universally — Paragraphs 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025 list exempted goods; importers must check whether their specific product falls within those exemptions before routing the consignment.

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