Of polyurethane foam

Polyurethane foam statuettes and ornamental articles

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 40 41 (Statuettes and other ornamental articles of polyurethane foam) is subject to Directorate General of Foreign Trade (DGFT) import-policy controls under the ITC (HS) 2022, including mandatory additional qualifiers under Chapter 39 declarations. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus imposes supplementary declaration requirements at the bill-of-entry stage for all goods under Chapter 39, effective 15 October 2023.

What this is

HSN code

3926 40 41

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

Additional qualifiers declaration from CBIC
Import policy compliance from DGFT
Bangladesh-origin port declaration from CBIC

Compliance steps

1
File the bill of entry with the mandatory additional qualifiers for Chapter 39 goods as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been compulsory for all import declarations under Chapter 39 with effect from 15 October 2023; a declaration filed without them is liable to be held for amendment or detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Where the consignment originates from or is routed through Bangladesh, assess applicability of DGFT Notification 7/2025-26 dated 17-05-2025: verify whether the goods fall within the exempted categories listed in paragraphs 2 and 3, and if not, ensure compliance with the port restrictions stipulated in paragraph 1 of the General Notes introduced by that notification.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 1, 2 and 3

A word of counsel

The most frequent error on this tariff line is treating the CBIC Chapter 39 additional-qualifier requirement as a documentation formality rather than a hard compliance gate. Declarations filed without the prescribed qualifiers under paragraphs 4.1 and 4.2 of Circular 23/2023-Cus are routinely held by the proper officer for amendment, generating demurrage and ground rent at the port before out-of-charge is granted. Separately, importers sourcing from Bangladesh must run the DGFT Notification 7/2025-26 exemption check before shipment, not at the bill-of-entry stage.

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Frequently asked

Does HSN 3926 40 41 require BIS certification?

No. No BIS Quality Control Order covers polyurethane foam ornamental articles under this tariff line. Import is governed by the ITC (HS) 2022 policy administered by the Directorate General of Foreign Trade, with the Chapter 39 additional-qualifier obligation imposed by CBIC Circular 23/2023-Cus.

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

The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 and must be included in every import declaration for goods under Chapter 39 with effect from 15 October 2023.

Do the Bangladesh-origin port restrictions under DGFT Notification 7/2025-26 apply to all polyurethane foam ornamental articles?

Not universally — paragraphs 2 and 3 of the notification's General Notes carve out exempted goods; importers must verify whether their specific product falls within those exemptions before relying on unrestricted-port routing.

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