Other

Other articles of plastics (residual, Chapter 39)

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 29 (Other articles of plastics) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with a mandatory Chapter 39 qualifier declaration overlay under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus. DGFT Notification 7/2025-26 introduces port restrictions on imports of certain goods from Bangladesh under General Notes para 19, with exemptions specified in paras 2 and 3.

What this is

HSN code

3926 90 29

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

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

Compliance steps

1
At the bill of entry, ensure all mandatory additional qualifiers for Chapter 39 commodities are declared in the import declaration as stipulated in paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and non-compliance triggers examination or detention of the consignment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Where the consignment originates from or is shipped through Bangladesh, verify applicability of DGFT Notification 7/2025-26 para 19 port restrictions. Confirm whether the goods fall within the exempted categories listed in paras 2 and 3 of that Notification; non-exempt Bangladesh-origin goods must enter only through permitted ports.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 19

A word of counsel

The most common error on this residual tariff line is overlooking the Chapter 39 qualifier declaration requirement under CBIC Circular 23/2023-Cus: importers familiar with the Circular in the context of Chapters 28 and 29 sometimes assume Chapter 39 plastic articles are excluded, but para 4.1 expressly covers Chapter 39. A missing or incomplete qualifier at the bill-of-entry stage triggers a mismatch flag in the system, exposing the consignment to examination, detention, and demurrage while the declaration is rectified.

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Frequently asked

Does HSN 3926 90 29 require BIS certification?

No; no BIS Quality Control Order covers this residual plastic-articles tariff line. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with a mandatory Chapter 39 qualifier declaration under CBIC Circular 23/2023-Cus effective 15 October 2023.

Which mandatory qualifiers must be declared for Chapter 39 at the bill of entry?

The specific qualifiers are set out in paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023; all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808 must include these additional descriptors from 15 October 2023.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all plastic articles under this HSN?

Not necessarily; paras 2 and 3 of the Notification specify exempted goods that may continue to import without the port restriction, so the Bangladesh-origin importer must check whether their specific plastic-article product falls within those exempted categories before routing the shipment.

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