Of polyurethane foam

Polyurethane foam statuettes and ornamental articles

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 40 51 (statuettes and other ornamental articles of polyurethane foam) is subject to the Directorate General of Foreign Trade (DGFT) import policy administered under the ITC (HS) 2022, with mandatory Chapter 39 additional qualifiers in the import declaration required under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus with effect from 15 October 2023. Imports originating from Bangladesh are additionally subject to port restrictions under DGFT Notification 7/2025-26 dated 17 May 2025, where applicable.

What this is

HSN code

3926 40 51

Chapter

39 · Plastics and articles thereof

Primary regulator

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

Customs documentation

Chapter 39 qualifiers from CBIC
Import declaration from DGFT
Bangladesh port compliance from DGFT

Compliance steps

1
Include mandatory additional qualifiers in the import declaration for all consignments under Chapter 39, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are required at the bill-of-entry stage with effect from 15 October 2023; non-compliance will result in customs holding the consignment.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
If the consignment originates from Bangladesh, verify compliance with DGFT Notification 7/2025-26 dated 17 May 2025. Para 19 of the General Notes of the ITC (HS) 2022 imposes port restrictions on specified goods from Bangladesh; confirm whether this HSN falls within the restricted list or within the exemptions stated in paragraphs 2 and 3 of that Notification.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 General Notes 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 qualifiers, treating them as optional descriptors rather than a binding declaration requirement. CBIC Circular 23/2023-Cus applies to all Chapter 39 commodities regardless of origin or end-use — omitting the qualifiers triggers detention and potential re-examination, with demurrage and ground rent accruing at the port. The Bangladesh port restriction under DGFT Notification 7/2025-26 is a separate overlay that must be checked independently even when the Chapter 39 qualifiers are correctly filed.

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 51 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 mandatory Chapter 39 additional-qualifiers requirement under CBIC Circular 23/2023-Cus as the principal compliance obligation.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the qualifier fields to be declared in the import entry for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the requirement is operative from 15 October 2023.

Does the Bangladesh port restriction under DGFT Notification 7/2025-26 apply to all goods under HSN 3926 40 51?

Not automatically — paragraphs 2 and 3 of DGFT Notification 7/2025-26 dated 17 May 2025 set out exempt goods and categories; importers must verify whether their specific consignment falls within the restricted list or qualifies for an exemption before selecting the port of import.

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