Of polyurethane foam

Statuettes and ornamental articles of polyurethane foam

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 40 11 (Statuettes and other ornamental articles of polyurethane foam) is governed by the Directorate General of Foreign Trade (DGFT) import policy under the ITC (HS) 2022 schedule, with mandatory Chapter 39 additional qualifiers in the import declaration administered by the Central Board of Indirect Taxes and Customs (CBIC). Imports originating from Bangladesh are subject to port restrictions under DGFT Notification 7/2025-26 dated 17-05-2025.

What this is

HSN code

3926 40 11

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

Chapter 39 qualifiers from CBIC
Import 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, effective from 15 October 2023. Incomplete qualifier declarations at the bill of entry stage attract examination and potential detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025: confirm whether the goods fall within the exempted categories under paragraphs 2 and 3 of General Note (Para 19), and ensure routing through a port permitted under paragraph 1. Non-exempt consignments from Bangladesh arriving at a restricted port face detention and re-export.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes Para 19

A word of counsel

The most frequent error on this tariff line is omitting the Chapter 39 mandatory qualifiers from the import declaration, treating them as optional or inapplicable to ornamental plastic articles. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 39 without carve-outs for finished ornamental goods, and an incomplete qualifier field triggers a mismatch flag in e-Sanchit that stalls out-of-charge even when the consignment itself is duty-compliant.

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Frequently asked

Does HSN 3926 40 11 require BIS certification?

No. No BIS Quality Control Order covers polyurethane foam ornamental articles under this tariff line. Import is governed by the ITC (HS) 2022 policy administered by the Directorate General of Foreign Trade, with mandatory Chapter 39 qualifier declarations at the bill of entry per CBIC Circular 23/2023-Cus.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers to be declared in import entries for Chapter 39 commodities with effect from 15 October 2023; the circular should be consulted directly for the current qualifier field list.

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

Not universally. Paragraphs 2 and 3 of General Note Para 19 introduced by DGFT Notification 7/2025-26 dated 17-05-2025 carve out exempted goods; importers must verify whether HSN 3926 40 11 falls within those exemptions before routing the consignment.

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