Other

Plastic statuettes and other ornamental articles

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 40 19 (Other plastic ornamental articles) is subject to Directorate General of Foreign Trade (DGFT) import policy controls under the ITC (HS) 2022, including Bangladesh-origin port restrictions introduced by DGFT Notification 7/2025-26. Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 39 additional qualifiers in the import declaration apply at the bill-of-entry stage under CBIC Circular 23/2023-Cus.

What this is

HSN code

3926 40 19

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

Chapter 39 qualifiers from CBIC
Bangladesh-origin declaration from DGFT
ITC (HS) policy compliance

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, effective from 15 October 2023. Non-inclusion of the required qualifiers at the bill-of-entry stage may result in consignment detention pending correction.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Where the goods originate from or are imported via Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025, which introduced Para 19 in the General Notes of the ITC (HS) 2022 imposing port restrictions on specified Bangladesh-origin goods. Confirm whether the consignment qualifies for an exemption under paragraphs 2 and 3 of that notification before nominating the port of import.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 of General Notes, ITC (HS) 2022

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-Cus — a defect that cannot be rectified after assessment and may trigger re-examination or detention. Separately, importers sourcing from Bangladesh frequently overlook that the port restriction under DGFT Notification 7/2025-26 applies at the point of filing, not merely at discharge; a consignment arriving at a non-permitted port is liable to re-export even if the goods themselves fall outside the positive exemption lists in paragraphs 2 and 3.

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Frequently asked

Does HSN 3926 40 19 require BIS certification?

No, plastic statuettes and other ornamental articles under this residual tariff line are not covered by any BIS Quality Control Order. Import is governed by the Directorate General of Foreign Trade under the ITC (HS) 2022 import policy, with CBIC mandatory Chapter 39 qualifier requirements applying at the bill-of-entry stage.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 stipulate the specific commodity qualifiers that must be declared for imports under Chapters 28, 29, 32, 39 and CTH 3808; the mandatory fields are to be populated in the import declaration effective 15 October 2023.

Are all imports from Bangladesh restricted under DGFT Notification 7/2025-26?

No. DGFT Notification 7/2025-26 dated 17-05-2025 imposes port restrictions on certain Bangladesh-origin goods under Para 19 of the General Notes, but paragraphs 2 and 3 of that notification list exempted goods and categories; importers must confirm their specific product's status before routing the shipment.

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