Other

Plastic statuettes and other ornamental articles

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 40 49 (Other plastic statuettes and ornamental articles) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023, for all Chapter 39 commodities. The Directorate General of Foreign Trade (DGFT) import-policy controls under DGFT Notification 7/2025-26 apply where the goods originate in or are imported from Bangladesh.

What this is

HSN code

3926 40 49

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
Bangladesh-origin compliance from DGFT
Import policy declaration from DGFT

Compliance steps

1
At the bill of entry, include the mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. These qualifiers are compulsory for all import declarations under Chapter 39 with effect from 15 October 2023; omission renders the declaration deficient and may delay out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates in or is routed through Bangladesh, verify compliance with paragraph 19 of the General Notes to the ITC (HS) 2022 as introduced by DGFT Notification 7/2025-26 dated 17-05-2025. Confirm whether the goods fall within the exempted categories listed in paragraphs 2 and 3 of that notification; non-exempt Bangladesh-origin goods are subject to port restrictions as stated in paragraph 1.
DGFT Notification 7/2025-26 dated 17-05-2025, paragraph 19 of General Notes to ITC (HS) 2022

A word of counsel

The most frequent error on this tariff line is treating the Chapter 39 qualifier obligation as a post-clearance administrative formality rather than a pre-out-of-charge requirement. CBIC Circular 23/2023-Cus is explicit that declarations lacking the prescribed qualifiers under paragraphs 4.1 and 4.2 are non-compliant from the moment of filing; consignments flagged by the system are held pending amendment, accruing demurrage and ground rent. For Bangladesh-origin goods, importers must separately map the specific article against the exemption lists before the purchase order is placed.

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Frequently asked

Does HSN 3926 40 49 require BIS certification?

No, plastic statuettes and ornamental articles under this residual tariff line are not covered by any BIS Quality Control Order. Compliance obligations are governed by CBIC Circular 23/2023-Cus mandatory qualifier requirements and, where applicable, DGFT import-policy controls under the ITC (HS) 2022.

What are the mandatory additional qualifiers required at the bill of entry for Chapter 39 goods?

The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and have been mandatory for all Chapter 39 import declarations with effect from 15 October 2023.

Do the Bangladesh-origin port restrictions apply to all goods under this HSN?

Not necessarily. DGFT Notification 7/2025-26 dated 17-05-2025 provides exemptions listed in paragraphs 2 and 3; importers must confirm whether the specific ornamental article qualifies for an exemption before routing the consignment, as non-exempt Bangladesh-origin goods face designated-port restrictions.

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