Other

Other articles of plastics, residual category

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 39 falls under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory additional qualifiers in the import declaration required under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus for Chapter 39 commodities. DGFT Notification 7/2025-26 introduces a general-notes overlay regulating imports of certain goods from Bangladesh, including port restrictions, where applicable to this tariff line.

What this is

HSN code

3926 90 39

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39; CBIC Circular 23/2023-Cus Chapter 39 qualifiers

Customs documentation

Chapter 39 qualifiers from CBIC
ITC (HS) policy declaration from DGFT
Bangladesh-import compliance from DGFT

Compliance steps

1
Ensure the import declaration includes the mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 39 commodities, effective 15 October 2023. Declarations filed without the stipulated qualifiers are liable to be treated as deficient and the consignment held pending rectification.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the goods originate in or are imported from Bangladesh, verify whether DGFT Notification 7/2025-26 applies to this CTI. Consignments subject to paragraph 19 of the General Notes to ITC (HS) 2022 must comply with the port restrictions stated in paragraph 1; exemptions are set out in paragraphs 2 and 3 of the same notification.
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 residual tariff line is treating the Chapter 39 declaration qualifiers as a formality and filing without the specific additional particulars mandated by CBIC Circular 23/2023-Cus. A declaration deficiency on Chapter 39 qualifiers is flagged at the bill-of-entry verification stage and can result in consignment detention and demurrage pending a revised declaration; the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 is a separate and concurrent obligation that applies regardless of the declaration-qualifier compliance.

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Frequently asked

Does HSN 3926 90 39 require BIS certification?

No. This residual plastics tariff line is not covered by any BIS Quality Control Order. Import compliance is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade and the Chapter 39 declaration-qualifier requirement under CBIC Circular 23/2023-Cus.

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

The specific qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023, effective from 15 October 2023; importers must refer to those paragraphs directly and incorporate each stipulated particular in the import declaration.

Does the Bangladesh-import restriction under DGFT Notification 7/2025-26 apply to all goods under this HSN?

Not necessarily. Paragraph 19 of the General Notes applies where the specific goods and origin conditions are met; exempted goods are identified in paragraphs 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025, and the port restrictions in paragraph 1 apply only to non-exempted consignments.

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