Of polyurethane foam

Other articles of polyurethane foam plastics

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 21 (Of polyurethane foam) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory Chapter 39 additional qualifiers in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. DGFT Notification 7/2025-26 dated 17-05-2025 may additionally apply where the consignment originates from or is routed through Bangladesh, subject to the port restrictions and exemptions stated therein.

What this is

HSN code

3926 90 21

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
Import declaration from DGFT
Bangladesh-origin compliance from DGFT

Compliance steps

1
Include the mandatory additional qualifiers for Chapter 39 commodities in the import declaration at the bill-of-entry stage, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and non-compliance may result in consignment detention pending re-submission.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates from or transits Bangladesh, assess applicability of DGFT Notification 7/2025-26 dated 17-05-2025. If the goods fall under the regulated category in paragraph 19 of the General Notes to ITC (HS) 2022, confirm compliance with the notified port restrictions; consult paragraphs 2 and 3 of that notification for any applicable exemptions before shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, paragraph 19 of General Notes to 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 additional qualifiers required under CBIC Circular 23/2023-Cus, treating the commodity as a generic plastic article and omitting the declaration fields that became mandatory from 15 October 2023. An import declaration missing these qualifiers triggers a mismatch flag at the customs system level, resulting in detention and demurrage while the entry is re-filed; the error is not rectifiable by a simple amendment in all cases.

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Frequently asked

Does HSN 3926 90 21 require BIS certification?

No, articles of polyurethane foam 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 and the CBIC Circular 23/2023-Cus mandatory-qualifier regime for Chapter 39 commodities.

Which qualifiers are required in the import declaration for Chapter 39 under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the mandatory additional qualifiers applicable to import declarations for Chapter 39 commodities; these must be included in every bill of entry filed on or after 15 October 2023.

Does DGFT Notification 7/2025-26 apply to all imports of HSN 3926 90 21?

No, DGFT Notification 7/2025-26 dated 17-05-2025 applies only where the consignment originates from or is routed through Bangladesh; goods falling under the exempted categories in paragraphs 2 and 3 of that notification are not subject to the port restrictions introduced under paragraph 19 of the General Notes.

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