Other

Plastic fittings for furniture, coach work or similar applications

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 30 90 (Other plastic fittings for furniture and coach work) is subject to the import policy administered by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) 2022, and to mandatory additional qualifiers in import declarations under Chapter 39 as directed by the Central Board of Indirect Taxes and Customs (CBIC). DGFT Notification 7/2025-26 dated 17-05-2025 introduces port restrictions on imports from Bangladesh under General Note para 19, with exemptions as specified in paras 2 and 3 of that notification.

What this is

HSN code

3926 30 90

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) 2022 import policy, Chapter 39

Customs documentation

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

Compliance steps

1
Ensure the bill of entry includes all mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15-10-2023. Missing or incomplete qualifiers will result in the bill of entry being flagged for examination or detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
If the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under General Note para 19 of the ITC (HS) 2022. Confirm whether the goods fall within the exempted categories listed in paras 2 and 3 of that notification before selecting the port of import.
DGFT Notification 7/2025-26 dated 17-05-2025, General Note para 19

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 mandatory qualifier obligation introduced by CBIC Circular 23/2023-Cus — importers treating this as a routine plastic-article entry frequently omit the required declaration fields, triggering examination and demurrage. The Bangladesh port-restriction under DGFT Notification 7/2025-26 is a conditional overlay: where applicable, it must be addressed before the purchase order is placed, not at the bill-of-entry stage.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3926 30 90 require BIS certification?

No, plastic fittings for furniture and coach work under this residual tariff line are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) 2022 policy administered by the Directorate General of Foreign Trade, with a CBIC-mandated qualifier obligation for Chapter 39 import declarations.

What are the mandatory qualifiers required 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 declaration fields mandatory for import entries under Chapters 28, 29, 32, 39 and CTH 3808, operative from 15-10-2023; the current qualifier list should be obtained from the CBIC circular directly.

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

No. The port restrictions introduced under General Note para 19 of the ITC (HS) 2022 apply only to consignments originating from Bangladesh; importers sourcing from other countries are unaffected, and even Bangladesh-origin goods may be exempt if they fall within the categories listed in paras 2 and 3 of DGFT Notification 7/2025-26.

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