Of polyurethane foam

Statuettes and ornamental articles of polyurethane foam

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 40 31 (statuettes and other ornamental articles of polyurethane foam) is subject to the Directorate General of Foreign Trade (DGFT) import policy under the ITC (HS) 2022, including mandatory Chapter 39 additional qualifiers at the bill-of-entry stage administered by the Central Board of Indirect Taxes and Customs (CBIC). Where the goods originate in Bangladesh, DGFT Notification 7/2025-26 introduces port restrictions under General Note Para 19 of the ITC (HS) 2022 that must be assessed before shipment.

What this is

HSN code

3926 40 31

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
Bangladesh port-restriction compliance from DGFT

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in Paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to every bill of entry covering HSN 3926 40 31 regardless of origin.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
2
Where the consignment originates in or is shipped from Bangladesh, assess applicability of DGFT Notification 7/2025-26 dated 17-05-2025: confirm whether the goods are covered by the port restrictions in Para 19 General Notes of the ITC (HS) 2022, or fall within the exemptions listed in Paras 2 and 3 of that notification, before booking the import routing.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes Para 19, Paras 2 and 3

A word of counsel

The most common error on this tariff line is assuming the CBIC Chapter 39 qualifier requirement is a one-time filing update rather than a per-shipment declaration obligation: missing or incomplete qualifiers on any individual bill of entry attract examination and detention regardless of the importer's compliance history. The Bangladesh port-restriction overlay under DGFT Notification 7/2025-26 is origin-specific and conditional, but importers routing through intermediary third countries should verify whether the goods still trigger Para 19 before the vessel is nominated.

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Frequently asked

Does HSN 3926 40 31 require BIS certification?

No; no BIS Quality Control Order covers polyurethane foam statuettes or 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 additional qualifiers enforced by CBIC under Circular 23/2023-Cus.

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

Paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifier fields to be declared in the import entry for Chapter 39 commodities; these must be populated in full on every bill of entry filed on or after 15 October 2023.

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

Not automatically — Para 19 of the General Notes of the ITC (HS) 2022 introduced by DGFT Notification 7/2025-26 restricts imports of certain goods from Bangladesh through specified ports, but goods falling within the exemptions at Paras 2 and 3 of that notification are not subject to those restrictions.

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