Other

Plastic statuettes and other ornamental articles, residual

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 40 39 (Other plastic ornamental articles) is subject to ITC (HS) import policy controls administered by the Directorate General of Foreign Trade (DGFT), including port restrictions on imports from Bangladesh operative under DGFT Notification 7/2025-26 dated 17-05-2025. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 39 qualifiers in the import declaration with effect from 15 October 2023.

What this is

HSN code

3926 40 39

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

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

Compliance steps

1
Include mandatory additional qualifiers in the import declaration for this Chapter 39 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. Declarations filed without the required qualifiers are liable to rejection at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Where the goods originate in or are imported from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025. Consult paragraphs 1, 2 and 3 of General Note para 19 of ITC (HS) 2022 to determine whether the specific goods are subject to the port restrictions or fall within the exempted categories.
DGFT Notification 7/2025-26 dated 17-05-2025, General Note para 19 of 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 additional qualifiers required under CBIC Circular 23/2023-Cus — an omission that triggers detention and reassessment even when all other documentation is in order. Separately, importers sourcing plastic ornamental articles from Bangladesh frequently overlook whether the specific sub-category is exempted under paragraphs 2 and 3 of DGFT Notification 7/2025-26; assuming a blanket exemption without checking those paragraphs can result in consignment detention at non-permitted ports.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3926 40 39 require BIS certification?

No. No BIS Quality Control Order covers plastic statuettes and ornamental articles under this residual tariff line. Import compliance is governed by DGFT ITC (HS) policy controls and the CBIC Chapter 39 qualifier requirements under Circular 23/2023-Cus.

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

CBIC Circular 23/2023-Cus dated 30-09-2023 requires additional qualifiers in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808 as detailed in paragraphs 4.1 and 4.2, mandatory with effect from 15 October 2023.

Do the Bangladesh import restrictions under DGFT Notification 7/2025-26 apply to all plastic ornamental articles under this HSN?

Not necessarily; paragraphs 2 and 3 of General Note para 19 introduced by DGFT Notification 7/2025-26 carve out exempted goods, and importers must verify whether their specific product falls within those exemptions before routing the consignment.

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