Of polyurethane foam

Articles of plastics made of polyurethane foam

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 51 (Of polyurethane foam) is subject to mandatory additional qualifier declarations in import filings administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023 for commodities under Chapter 39. The Directorate General of Foreign Trade (DGFT) Notification 7/2025-26 dated 17-05-2025 additionally imposes port restrictions and import-policy conditions on consignments originating from Bangladesh, with exemptions as specified in paragraphs 2 and 3 of that notification.

What this is

HSN code

3926 90 51

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39; CBIC Chapter 39 qualifier regime

Customs documentation

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

Compliance steps

1
At the bill-of-entry stage, include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation applies to all Chapter 39 commodities with effect from 15 October 2023 and applies regardless of country of origin.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025. If the goods fall under paragraph 19 of the General Notes to the ITC (HS) 2022 and are not covered by the exemptions in paragraphs 2 and 3 of that notification, comply with the port restrictions stated in paragraph 1 before routing the shipment.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes paragraph 19, ITC (HS) 2022

A word of counsel

The most common error on this tariff line is treating CBIC Circular 23/2023-Cus as a Chapter 28 or 29 chemical obligation and overlooking its explicit extension to Chapter 39 plastic articles. An import declaration filed without the paragraph 4.1 and 4.2 qualifiers will be flagged at the e-Sanchit verification stage, triggering detention and potential misdeclaration proceedings under the Customs Act, 1962. Separately, importers sourcing polyurethane foam articles from Bangladesh must confirm whether the goods are on the exemption list before routing, since a consignment arriving at a non-permitted port is liable to seizure.

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Frequently asked

Does HSN 3926 90 51 require BIS certification?

No, articles of polyurethane foam under this tariff line are not covered by any BIS Quality Control Order. Import compliance is governed by the CBIC Chapter 39 qualifier regime under CBIC Circular 23/2023-Cus and, where applicable, by DGFT Notification 7/2025-26 for Bangladesh-origin goods.

What are the mandatory qualifiers required in the import declaration under CBIC Circular 23/2023-Cus?

The qualifiers are specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and are mandatory for all Chapter 39 imports with effect from 15 October 2023; the declaration must be filed at the bill-of-entry stage.

Does DGFT Notification 7/2025-26 apply to all imports of HSN 3926 90 51 or only to Bangladesh-origin consignments?

The notification applies only where the goods are imported from Bangladesh; paragraph 19 of the General Notes to the ITC (HS) 2022 sets the scope, and paragraphs 2 and 3 of the notification list categories that are exempted from the port restrictions.

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