Of polyurethane foam

Other articles of polyurethane foam (plastics)

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 61 (Of polyurethane foam) is subject to mandatory additional qualifiers in import declarations under Chapter 39, as stipulated in CBIC Circular 23/2023-Cus dated 30-09-2023. The Directorate General of Foreign Trade (DGFT) Notification 7/2025-26 dated 17-05-2025 introduces port restrictions on imports of certain goods from Bangladesh under General Note Para 19 of the ITC (HS) 2022, applicable where the consignment origin is Bangladesh.

What this is

HSN code

3926 90 61

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 from CBIC
Port-restriction declaration from DGFT
ITC (HS) policy compliance from DGFT

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 39 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been in force with effect from 15 October 2023 and non-compliant bills of entry are liable to detention at the customs station.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Where the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 and comply with the port restrictions introduced under Para 19 of the General Notes to the ITC (HS) 2022. Consult Paras 2 and 3 of the Notification to confirm whether the specific goods qualify for any exemption from those restrictions.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 of General Notes, ITC (HS) 2022

A word of counsel

The most common error on this tariff line is overlooking the Chapter 39 mandatory qualifiers requirement and filing a bill of entry in the pre-October 2023 format. CBIC Circular 23/2023-Cus has been operative since 15 October 2023; a declaration that omits the prescribed qualifiers is treated as an incomplete or incorrect import declaration, attracting hold and examination by the proper officer. Where Bangladesh origin is involved, the port-restriction overlay under DGFT Notification 7/2025-26 applies independently of the CBIC qualifier obligation.

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Frequently asked

Does HSN 3926 90 61 require BIS certification?

No, articles of polyurethane foam under this tariff line are not covered by any BIS Quality Control Order. Import is governed by CBIC Circular 23/2023-Cus for mandatory declaration qualifiers under Chapter 39, with the ITC (HS) policy administered by the Directorate General of Foreign Trade applicable where Bangladesh-origin restrictions are triggered.

What are the mandatory additional qualifiers required in the import declaration for this HSN?

The qualifiers for Chapter 39 commodities are prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and must be included in every import declaration for this tariff line with effect from 15 October 2023.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all consignments of this HSN?

No. The port restrictions introduced under Para 19 of the General Notes to the ITC (HS) 2022 apply only where the goods originate from Bangladesh; exempted categories are set out in Paras 2 and 3 of DGFT Notification 7/2025-26 dated 17-05-2025.

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