Other

Other articles of plastics, residual category

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 49 falls under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory Chapter 39 additional qualifiers in import declarations required under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus with effect from 15 October 2023. DGFT Notification 7/2025-26 imposes port restrictions on imports of certain goods from Bangladesh, subject to specified exemptions.

What this is

HSN code

3926 90 49

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

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

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all import declarations under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
If the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 and confirm whether the goods fall under the exempted categories in paragraphs 2 and 3. Non-exempt Bangladesh-origin goods are subject to the port restrictions introduced under paragraph 19 of the General Notes to ITC (HS) 2022.
DGFT Notification 7/2025-26 dated 17-05-2025, para 1, 2, 3 and 19 of General Notes, ITC (HS) 2022

A word of counsel

The most common error on this residual tariff line is filing the bill of entry without the Chapter 39 additional qualifiers and discovering the deficiency only at the out-of-charge stage, triggering examination, detention, and demurrage. The qualifier requirement under CBIC Circular 23/2023-Cus is not a post-clearance rectifiable defect — it must be present in the import declaration from the moment of filing. Bangladesh-origin consignments carry a separate port-restriction overlay that applies regardless of qualifier compliance.

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Frequently asked

Does HSN 3926 90 49 require BIS certification?

No, this residual plastics tariff line is not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with CBIC Circular 23/2023-Cus additional-qualifier requirements applying at the bill-of-entry stage.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the mandatory additional qualifiers for import declarations under Chapters 28, 29, 32, 39 and CTH 3808, operative from 15 October 2023; the circular text is the authoritative reference for the precise qualifier fields required.

When do the Bangladesh-origin port restrictions under DGFT Notification 7/2025-26 apply to this HSN?

The restrictions apply where the goods are imported from Bangladesh and are not listed in the exempted categories in paragraphs 2 and 3 of DGFT Notification 7/2025-26; exempt goods may be imported without the port restrictions stated in paragraph 1.

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