Other

Plastic statuettes and other ornamental articles

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 40 29 (Other plastic ornamental articles) is subject to import-declaration policy administered by the Central Board of Indirect Taxes and Customs (CBIC) and the Directorate General of Foreign Trade (DGFT). CBIC Circular 23/2023-Cus mandates additional Chapter 39 qualifiers in import declarations with effect from 15 October 2023. Consignments originating from Bangladesh are additionally subject to DGFT Notification 7/2025-26 port restrictions unless covered by the notified exemptions.

What this is

HSN code

3926 40 29

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
ITC (HS) policy declaration from DGFT

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all imports under Chapter 39 with effect from 15 October 2023 and must appear on the bill of entry before customs out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
If the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 and comply with the port restrictions set out in paragraph 1. If the goods fall within the exempted categories, confirm and document eligibility under paragraphs 2 and 3 of that notification before filing the bill of entry.
DGFT Notification 7/2025-26 dated 17-05-2025, paras 1, 2 and 3

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, on the assumption that a residual 'Other' sub-heading carries no declaration overlay. The qualifier requirement applies at the chapter level regardless of the 8-digit specificity; an incomplete declaration triggers amendment, demurrage, and potential ground rent pending correction by the proper officer.

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Frequently asked

Does HSN 3926 40 29 require BIS certification?

No, plastic statuettes and ornamental articles under this residual sub-heading are not covered by any BIS Quality Control Order. Import is governed by CBIC declaration requirements under Circular 23/2023-Cus and DGFT import policy under ITC (HS) Chapter 39.

Which qualifiers must appear in the import declaration under CBIC Circular 23/2023-Cus for Chapter 39 goods?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the mandatory additional qualifiers for Chapter 39 import declarations; the requirement is operative with effect from 15 October 2023.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to all plastic ornamental articles?

The restriction applies to imports from Bangladesh as set out in paragraph 1 of DGFT Notification 7/2025-26; goods falling within the exempted categories listed in paragraphs 2 and 3 are not subject to the port restriction, provided exemption eligibility is documented at the bill of entry stage.

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