PVC belt conveyor

PVC belt conveyors, plastic conveyor belting

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 10 (PVC belt conveyor) is subject to import-declaration controls administered by the Central Board of Indirect Taxes and Customs (CBIC) under Chapter 39 mandatory additional qualifiers, effective 15 October 2023. The Directorate General of Foreign Trade (DGFT) Notification 7/2025-26 dated 17 May 2025 imposes port restrictions on imports originating from Bangladesh, with specified exemptions under Paragraphs 2 and 3 of that notification.

What this is

HSN code

3926 90 10

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 declaration from CBIC
Port-compliance declaration from DGFT
Bill of entry with mandatory qualifiers

Compliance steps

1
File the bill of entry with all mandatory additional qualifiers for Chapter 39 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers became compulsory with effect from 15 October 2023; a declaration missing the required Chapter 39 qualifiers will be rejected 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, confirm whether the import falls within the port restrictions introduced under Paragraph 19 of the General Notes via DGFT Notification 7/2025-26. If the goods do not qualify for the exemptions listed in Paragraphs 2 and 3 of that notification, route the consignment only through the notified permitted ports.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes Para 19, Paras 1, 2 and 3

A word of counsel

The most common error on this tariff line is overlooking the CBIC Chapter 39 mandatory-qualifiers requirement and filing a standard bill of entry without the Paragraph 4.1 and 4.2 declarations. Customs will not grant out-of-charge on an incomplete declaration; the consignment is held pending amendment, accruing demurrage and ground rent. The Bangladesh port-restriction overlay under DGFT Notification 7/2025-26 is an additional, independent check that applies only where the origin is Bangladesh — verify origin documentation before shipment.

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Frequently asked

Does HSN 3926 90 10 require BIS certification?

No. No BIS Quality Control Order covers PVC belt conveyors under this tariff line. Import is regulated by CBIC mandatory additional-qualifier requirements under Chapter 39 per CBIC Circular 23/2023-Cus, and by 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 specific qualifiers are set out in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023, applicable to commodities under Chapters 28, 29, 32, 39 and CTH 3808, mandatory with effect from 15 October 2023.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all PVC belt conveyor imports?

No — the port restrictions in Paragraph 19 of the General Notes apply only where the goods originate from Bangladesh; imports from all other origins are unaffected. Goods from Bangladesh that fall within the exemptions listed in Paragraphs 2 and 3 of DGFT Notification 7/2025-26 are not subject to the port restriction.

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