Of polyurethane foam

Other articles of polyurethane foam (plastic articles)

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 71 (Of polyurethane foam) is subject to the Directorate General of Foreign Trade (DGFT) import policy and mandatory declaration qualifiers under the Central Board of Indirect Taxes and Customs (CBIC) administered regime for Chapter 39 commodities. Importers must comply with Chapter-level additional qualifiers at the bill-of-entry stage per CBIC Circular 23/2023-CUS. Consignments originating from Bangladesh are additionally subject to port restrictions introduced under DGFT Notification 7/2025-26.

What this is

HSN code

3926 90 71

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

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

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 39 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-CUS. These qualifiers are mandatory at the bill-of-entry stage with effect from 15 October 2023 and non-compliance triggers detention.
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 Para 19, which regulates import of certain goods from Bangladesh to India with port restrictions as stated in Para 1. Confirm whether the goods fall under the exempted categories in Para 2 and 3 before nominating the port of import.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 (General Notes, ITC (HS) 2022)

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 39 mandatory qualifiers introduced by CBIC Circular 23/2023-CUS, treating the requirement as applying only to chemicals under Chapters 28 and 29. Chapter 39 articles — including polyurethane foam goods — are expressly within the scope of Para 4.1 and 4.2; a declaration filed without the qualifiers is rejected at the gate, incurring demurrage and ground rent while the entry is resubmitted.

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Frequently asked

Does HSN 3926 90 71 require BIS certification?

No. No BIS Quality Control Order covers polyurethane foam articles under this tariff line. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade and by mandatory declaration qualifiers under CBIC Circular 23/2023-CUS.

Which mandatory qualifiers apply at the bill of entry for Chapter 39 imports?

Para 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30 September 2023 specify the additional qualifiers required for import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808, operative from 15 October 2023.

Do the Bangladesh port restrictions under DGFT Notification 7/2025-26 apply to all polyurethane foam articles?

Not necessarily. Para 2 and 3 of DGFT Notification 7/2025-26 set out exempted goods; importers must assess whether their specific polyurethane foam articles fall within those exemption categories before selecting the port of import.

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