Of polyurethane foam

Polyurethane foam statuettes and ornamental articles

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 40 21 (Statuettes and ornamental articles of polyurethane foam) is subject to the Directorate General of Foreign Trade (DGFT) import policy under the ITC (HS) 2022, including port restrictions on imports from Bangladesh introduced under DGFT Notification 7/2025-26. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 39 qualifiers in import declarations effective 15 October 2023 under CBIC Circular 23/2023-Cus.

What this is

HSN code

3926 40 21

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

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

Compliance steps

1
Include all mandatory additional qualifiers required for Chapter 39 commodities in the import declaration at the bill of entry stage. These qualifiers are prescribed under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus and are mandatory with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
If the consignment originates from or is routed through Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025. Para 19 of the General Notes to ITC (HS) 2022 imposes port restrictions on such imports; confirm whether the goods fall within the exempted categories listed in Para 2 and Para 3 of that notification before filing.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 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, treating polyurethane foam ornamental articles as a commodity without special declaration obligations. An incomplete qualifier field causes the bill of entry to be flagged for examination and can result in detention and demurrage while the declaration is corrected. The Bangladesh port-restriction overlay under DGFT Notification 7/2025-26 is a separate, independent check that applies regardless of Chapter 39 qualifier compliance.

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Frequently asked

Does HSN 3926 40 21 require BIS certification?

No. No BIS Quality Control Order covers polyurethane foam statuettes or ornamental plastic articles. Import is governed by the ITC (HS) 2022 policy administered by the Directorate General of Foreign Trade, with a CBIC mandatory-qualifier overlay under Circular 23/2023-Cus effective 15 October 2023.

What are the mandatory Chapter 39 qualifiers required in the import declaration?

CBIC Circular 23/2023-Cus dated 30 September 2023 prescribes the specific additional qualifiers for Chapter 39 commodities under Para 4.1 and 4.2; these must be populated in the import declaration at the bill of entry stage with effect from 15 October 2023.

Do Bangladesh-origin consignments of this HSN face additional restrictions?

Yes. DGFT Notification 7/2025-26 dated 17 May 2025 introduced Para 19 in the General Notes to ITC (HS) 2022, imposing port restrictions on imports from Bangladesh; exemptions are detailed in Para 2 and Para 3 of that notification and must be verified before routing the consignment.

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