Of polyurethane foam

Other articles of plastics of polyurethane foam

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 31 (Of polyurethane foam) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under Circular 23/2023-Cus dated 30-09-2023 for Chapter 39 commodities. The Directorate General of Foreign Trade (DGFT) policy condition under DGFT Notification 7/2025-26 dated 17-05-2025 applies where the consignment originates from Bangladesh, imposing port restrictions under the revised General Notes of the ITC (HS) 2022.

What this is

HSN code

3926 90 31

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
ITC (HS) policy declaration from DGFT

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for this Chapter 39 commodity at the bill-of-entry stage. CBIC Circular 23/2023-Cus dated 30-09-2023 requires these qualifiers as stipulated in paragraphs 4.1 and 4.2, with effect from 15-10-2023; non-compliance renders the declaration deficient and can result in customs detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
If the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025. Para 19 of the revised General Notes to the ITC (HS) 2022 imposes port restrictions on specified goods from Bangladesh; consult paras 2 and 3 for the list of exempted goods before filing the bill of entry.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 19 of ITC (HS) 2022

A word of counsel

The most common error on this tariff line is filing a bill of entry without the Chapter 39 additional qualifiers required under CBIC Circular 23/2023-Cus — an omission that triggers a deficient-declaration query and customs hold, accruing demurrage and ground rent. Importers sourcing from Bangladesh face a separate and concurrent obligation: the port-restriction regime under DGFT Notification 7/2025-26 applies independently of the qualifier requirement, and assuming an exemption under paras 2 and 3 without verifying the specific CTI against the notified list creates a re-export or seizure risk.

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Frequently asked

Does HSN 3926 90 31 require BIS certification?

No, no BIS Quality Control Order covers articles of polyurethane foam under this tariff line. Import is governed by CBIC Circular 23/2023-Cus mandatory qualifier requirements for Chapter 39 and, where applicable, the DGFT ITC (HS) port-restriction policy under Notification 7/2025-26 for Bangladesh-origin goods.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers to be declared in import entries for Chapter 39 commodities; these have been mandatory with effect from 15-10-2023.

Does the Bangladesh port restriction under DGFT Notification 7/2025-26 apply to all polyurethane foam articles?

Not necessarily. Paras 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025 set out categories of exempted goods; importers must verify whether HSN 3926 90 31 falls within an exempted category before routing the consignment.

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