Other

Other articles of plastics, miscellaneous plastic goods

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 59 (Other articles of plastics) is subject to Directorate General of Foreign Trade (DGFT) import policy controls under the ITC (HS) 2022, including mandatory Chapter 39 chemical qualifiers in import declarations as stipulated by the Central Board of Indirect Taxes and Customs (CBIC). DGFT Notification 7/2025-26 introduces additional port restrictions on imports of certain goods from Bangladesh, applicable where Para 19 of the General Notes to ITC (HS) 2022 is triggered.

What this is

HSN code

3926 90 59

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) 2022 import policy, Chapter 39

Customs documentation

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

Compliance steps

1
Ensure the import declaration includes the mandatory additional qualifiers for Chapter 39 commodities as specified in Paras 4.1 and 4.2 of CBIC Circular 23/2023-CUS. These qualifiers have been mandatory with effect from 15 October 2023 and their absence will prevent out-of-charge.
CBIC Circular 23/2023-CUS dated 30-09-2023, Paras 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify applicability of Para 19 of the General Notes to ITC (HS) 2022 introduced by DGFT Notification 7/2025-26. Confirm whether the goods fall within the exempted categories under Paras 2 and 3 of that notification; if not exempt, comply with the stipulated port restrictions before filing the bill of entry.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 and Paras 1, 2, 3

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers required under CBIC Circular 23/2023-CUS — a deficiency that is not rectifiable post-filing and results in consignment detention and accumulating demurrage. Importers sourcing from Bangladesh should separately assess Para 19 exemption eligibility before vessel departure, because a consignment arriving at a non-notified port under an incorrect exemption claim faces re-export or confiscation.

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Frequently asked

Does HSN 3926 90 59 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) 2022 policy administered by the Directorate General of Foreign Trade, with mandatory declaration qualifiers under CBIC Circular 23/2023-CUS applicable from 15 October 2023.

Which Chapter 39 qualifiers are required in the import declaration under CBIC Circular 23/2023-CUS?

Paras 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30 September 2023 specify the mandatory additional qualifiers for import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808; the precise qualifier fields must be populated in the e-Sanchit declaration before out-of-charge is granted.

Do the Bangladesh import restrictions under DGFT Notification 7/2025-26 apply to all plastic articles under this HSN?

Not universally — Para 19 of the General Notes to ITC (HS) 2022 applies conditionally, and goods falling within the exemptions listed in Paras 2 and 3 of DGFT Notification 7/2025-26 are not subject to the port restrictions; importers must verify each consignment's exemption status before shipment.

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