Other

Other articles of plastics, residual category

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 79 falls under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with mandatory additional qualifiers in import declarations under Chapter 39 enforced by the Central Board of Indirect Taxes and Customs (CBIC) with effect from 15 October 2023. DGFT Notification 7/2025-26 dated 17 May 2025 introduces port restrictions on certain goods imported from Bangladesh under General Note para 19, which may apply to this tariff line depending on origin.

What this is

HSN code

3926 90 79

Chapter

39 · Plastics and articles thereof

Primary regulator

DGFT · ITC (HS) import policy, Chapter 39

Customs documentation

Chapter 39 qualifiers from CBIC
ITC (HS) policy declaration from DGFT

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapters 28, 29, 32, 39 and CTH 3808. Non-compliance with the qualifier requirement renders the bill of entry liable to customs examination and detention from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Where the consignment originates from Bangladesh, assess applicability of DGFT Notification 7/2025-26 dated 17 May 2025. Goods subject to para 19 of the General Notes of ITC (HS) 2022 are restricted to the ports specified therein; consult paras 2 and 3 of the notification for the exempted-goods carve-out before filing the bill of entry.
DGFT Notification 7/2025-26 dated 17-05-2025, General Notes para 19

A word of counsel

The qualifier obligation under CBIC Circular 23/2023-Cus applies at the declaration stage and cannot be remedied after the bill of entry is filed without amendment procedures; importers regularly overlook this for residual Chapter 39 lines on the assumption that only named chemical headings are covered. Separately, the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 is origin-triggered, not product-triggered — the exemption paras 2 and 3 must be positively confirmed before routing, not assumed.

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Frequently asked

Does HSN 3926 90 79 require BIS certification?

No, this residual plastics-articles 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 and the CBIC mandatory-qualifier regime under CBIC Circular 23/2023-Cus for Chapter 39 commodities.

What are the Chapter 39 mandatory qualifiers required by CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the additional qualifiers that must appear in import declarations for Chapter 39 commodities; these are operative from 15 October 2023 and must be populated at the time of bill-of-entry filing.

Does the Bangladesh-origin port restriction under DGFT Notification 7/2025-26 apply to all plastic articles?

Not automatically — the restriction under General Note para 19 applies only to goods not falling within the exempted categories listed in paras 2 and 3 of DGFT Notification 7/2025-26 dated 17 May 2025; applicability must be verified against the specific product and origin before routing.

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