Sequine

Plastic sequins, ornamental articles of plastics

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 40 60 (Sequins) is subject to import policy administered by the Directorate General of Foreign Trade (DGFT) and customs declaration requirements enforced by the Central Board of Indirect Taxes and Customs (CBIC). Mandatory additional qualifiers under CBIC Circular 23/2023-Cus must be included in the import declaration for all Chapter 39 commodities with effect from 15 October 2023. Consignments originating from Bangladesh are additionally subject to the port restrictions introduced under DGFT Notification 7/2025-26 dated 17 May 2025.

What this is

HSN code

3926 40 60

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

Chapter 39 qualifiers from CBIC
Import policy declaration from DGFT
Bangladesh-origin port compliance from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for all commodities under Chapters 28, 29, 32, 39 and CTH 3808. This requirement has been operative with effect from 15 October 2023 and non-compliance results in bill-of-entry rejection.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 and ensure the port of import satisfies the restrictions stated in Paragraph 1 of the general notes. Goods qualifying for exemption under Paragraphs 2 and 3 of that notification must be documented accordingly before filing the bill of entry.
DGFT Notification 7/2025-26 dated 17-05-2025, Paras 1, 2 and 3

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers under CBIC Circular 23/2023-Cus, treating sequins as a simple ornamental article outside the chemical-chapter overlay. The qualifier requirement applies to all Chapter 39 goods regardless of end-use, and an incomplete declaration at the bill-of-entry stage causes detention and demurrage while the importer amends the document. For Bangladesh-origin consignments, the port-restriction check under DGFT Notification 7/2025-26 must be completed before the vessel is nominated.

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Frequently asked

Does HSN 3926 40 60 require BIS certification?

No, plastic sequins and ornamental articles under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with CBIC Circular 23/2023-Cus mandatory-qualifier requirements applying at the bill-of-entry stage.

Which Chapter 39 qualifiers must be declared under CBIC Circular 23/2023-Cus?

The qualifiers are specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 and became mandatory for all import declarations covering Chapters 28, 29, 32, 39 and CTH 3808 from 15 October 2023.

Do the Bangladesh import restrictions under DGFT Notification 7/2025-26 apply to all sequin consignments from Bangladesh?

Not necessarily — Paragraphs 2 and 3 of DGFT Notification 7/2025-26 set out categories of exempted goods, and importers must confirm whether this tariff line falls within those exemptions before routing the consignment through a designated port.

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