Of polyurethane foam

Articles of plastics made of polyurethane foam

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 41 (Of polyurethane foam) is subject to mandatory additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, applicable to commodities under Chapter 39 with effect from 15 October 2023. The Directorate General of Foreign Trade (DGFT) Notification 7/2025-26 dated 17-05-2025 may additionally apply where consignments originate from or transit through Bangladesh, imposing port restrictions under the revised General Notes of the ITC (HS) 2022.

What this is

HSN code

3926 90 41

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
Import policy compliance from DGFT
Bangladesh-origin port declaration from CBIC

Compliance steps

1
At the bill of entry, include the mandatory additional qualifiers prescribed under para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 39 commodities. Non-inclusion of the required qualifiers renders the import declaration non-compliant and may result in consignment detention pending amendment.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2, effective 15-10-2023
2
Where the goods originate from or are imported from Bangladesh, verify applicability of DGFT Notification 7/2025-26 para 19, which introduces port restrictions on certain goods from Bangladesh under the ITC (HS) 2022 General Notes. Confirm whether the goods fall within the exempted categories listed in para 2 and 3 of that notification before nominating the port of entry.
DGFT Notification 7/2025-26 dated 17-05-2025, para 19 (General Notes, ITC (HS) 2022), para 1, 2 and 3

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 qualifier obligation under CBIC Circular 23/2023-Cus: importers who correctly clear PGA requirements but file a bill of entry without the mandatory additional qualifiers face detention and compulsory amendment at the port, accruing demurrage and ground rent. Where Bangladesh is the country of origin or export, failure to verify the port-restriction exemptions under DGFT Notification 7/2025-26 para 2 and 3 before dispatch can result in consignment refusal at non-notified ports.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3926 90 41 require BIS certification?

No, no BIS Quality Control Order covers other articles of plastics of polyurethane foam under this tariff line. Import is governed by CBIC Circular 23/2023-Cus, which mandates additional qualifiers in import declarations for Chapter 39 commodities, and by DGFT import policy under the ITC (HS) 2022.

What are the mandatory qualifiers required at the bill of entry for Chapter 39 goods?

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the required additional qualifiers for import declarations under Chapters 28, 29, 32, 39 and CTH 3808; the obligation has been in force from 15 October 2023.

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

The restriction applies where para 19 of the General Notes introduced by DGFT Notification 7/2025-26 covers the specific goods; exempted goods are identified in para 2 and 3 of that notification, and applicability must be verified against those lists before shipment.

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