Of polyurethane foam

Polyurethane foam statuettes and ornamental articles

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 40 91 (statuettes and other ornamental articles of polyurethane foam) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy and is subject to mandatory Chapter 39 additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus. DGFT Notification 7/2025-26 introduces port restrictions on imports from Bangladesh that apply to this tariff line where operative.

What this is

HSN code

3926 40 91

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

Chapter 39 qualifiers declaration to CBIC
Import policy compliance from DGFT
Port restriction declaration from DGFT

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for all commodities under Chapter 39 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Failure to include the required qualifiers renders the declaration deficient and liable to detention at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 and the port restrictions introduced under paragraph 19 of the General Notes of ITC (HS) 2022. Confirm whether the goods fall within the exempted categories listed in paragraphs 2 and 3 of that notification before nominating the port of import.
DGFT Notification 7/2025-26 dated 17-05-2025, paragraph 19 read with paragraphs 1, 2 and 3

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 additional-qualifier requirement as a standalone obligation independent of any PGA licence. Because no sectoral PGA registration is required, importers frequently treat the bill of entry as routine and omit the mandatory qualifiers prescribed under CBIC Circular 23/2023-Cus paragraphs 4.1 and 4.2 — an omission that triggers misdeclaration scrutiny and consignment detention regardless of the goods' ornamental or low-risk character.

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Frequently asked

Does HSN 3926 40 91 require BIS certification?

No. No BIS Quality Control Order covers polyurethane foam statuettes or ornamental articles under this tariff line. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with mandatory Chapter 39 additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the additional qualifiers that must appear in import declarations for commodities under Chapters 28, 29, 32 and 39 and CTH 3808, mandatory with effect from 15 October 2023.

Does the Bangladesh port restriction under DGFT Notification 7/2025-26 apply to all consignments of this HSN?

The restriction applies only where the goods originate from or are imported from Bangladesh; consignments from other origins are unaffected. Importers should verify whether the specific goods qualify for the exemptions in paragraphs 2 and 3 of DGFT Notification 7/2025-26 before selecting the port of import.

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