Of polyurethane foam

Polyurethane foam fittings for furniture or coachwork

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 30 10 (Of polyurethane foam) is subject to mandatory additional qualifier declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, applicable to import declarations for commodities under Chapter 39 with effect from 15 October 2023. The Directorate General of Foreign Trade (DGFT) Notification 7/2025-26 dated 17-05-2025 may apply where consignments originate from Bangladesh, imposing port restrictions under the revised General Notes of the ITC (HS) 2022.

What this is

HSN code

3926 30 10

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39; CBIC Circular 23/2023-Cus

Customs documentation

Chapter 39 qualifiers from CBIC
Import declaration from DGFT
Bangladesh-origin port compliance from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. This requirement applies to all Chapter 39 commodities with effect from 15 October 2023 and non-compliance triggers detention at the bill-of-entry stage.
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. Check whether the goods fall under the exempted categories in paragraphs 2 and 3 of the General Notes; if not exempt, ensure the consignment is routed through a permitted port as specified in paragraph 1.
DGFT Notification 7/2025-26 dated 17-05-2025, para 19 of General Notes to ITC (HS) 2022

A word of counsel

The qualifier obligation under CBIC Circular 23/2023-Cus is frequently overlooked for downstream plastic articles such as polyurethane foam fittings because importers associate the Chapter 39 qualifier requirement with bulk chemical or resin imports rather than finished plastic articles. An import declaration filed without the Chapter 39 qualifiers is treated as a deficient declaration and may attract detention or a demand for re-filing, accruing demurrage and ground rent while the bill of entry is corrected.

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Frequently asked

Does HSN 3926 30 10 require BIS certification?

No, polyurethane foam fittings for furniture and coachwork are not covered by any BIS Quality Control Order. Import compliance is governed by CBIC Circular 23/2023-Cus mandatory qualifier requirements and, where applicable, the Bangladesh-origin port-restriction regime under DGFT Notification 7/2025-26.

Do the Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus apply to finished plastic articles or only to raw plastic materials?

The obligation under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus applies to all commodities under Chapter 39, including finished articles such as polyurethane foam fittings, with effect from 15 October 2023.

If polyurethane foam fittings are imported from Bangladesh, are they automatically exempt from the port restrictions introduced by DGFT Notification 7/2025-26?

Not automatically. Exemptions apply only to goods specifically listed in paragraphs 2 and 3 of the General Notes introduced by DGFT Notification 7/2025-26; goods outside those paragraphs are subject to the port restrictions stated in paragraph 1.

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