Of polyurethane foam

Other articles of polyurethane foam (plastics)

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3926 90 91 (Of polyurethane foam) is subject to Directorate General of Foreign Trade (DGFT) import policy controls under the ITC (HS) 2022, including port restrictions on imports from Bangladesh introduced by DGFT Notification 7/2025-26. Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers in the import declaration apply under CBIC Circular 23/2023-Cus for Chapter 39 commodities.

What this is

HSN code

3926 90 91

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
Include the mandatory additional qualifiers in the import declaration as prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for goods under Chapter 39. This requirement is operative with effect from 15 October 2023 and non-compliance at the bill-of-entry stage results in detention pending correction.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the goods originate in or are imported from Bangladesh, assess applicability of DGFT Notification 7/2025-26: confirm whether the consignment qualifies under the exemptions listed in paragraphs 2 and 3, and verify that the port of import is among those permitted under paragraph 1. Shipments from Bangladesh through a non-permitted port are liable to denial of clearance.
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 filing the bill of entry without the Chapter 39 additional qualifiers mandated by CBIC Circular 23/2023-Cus — the circular applies to all Chapter 39 imports regardless of origin, not merely to restricted categories. The Bangladesh-origin port restriction under DGFT Notification 7/2025-26 is a separate, concurrent overlay; an importer who satisfies the qualifier requirement but routes a Bangladesh-origin consignment through a non-permitted port will face denial of out-of-charge independently of the declaration correctness.

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Frequently asked

Does HSN 3926 90 91 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 ITC (HS) 2022 policy administered by the Directorate General of Foreign Trade, with the CBIC Chapter 39 mandatory-qualifier overlay under Circular 23/2023-Cus.

Which documents must be submitted in e-Sanchit for this HSN at the bill of entry?

The import declaration must include the Chapter 39 mandatory additional qualifiers per paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; no additional PGA-specific document codes are cited in the CCR for this tariff line beyond that declaration requirement.

Are all imports from Bangladesh of polyurethane foam articles restricted, or are there exemptions?

DGFT Notification 7/2025-26 dated 17-05-2025 introduces port restrictions on specified goods from Bangladesh, but paragraphs 2 and 3 of that notification list exempted goods and categories; the importer must verify whether the specific article qualifies for an exemption before routing the consignment.

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