Other
Wooden ornaments, caskets, marquetry and similar decorative articles
HSN 4420 90 90 (Other wooden ornamental and decorative articles) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with a Phytosanitary Certificate mandatory at the bill-of-entry stage. DGFT Notification 7/2025-26 dated 17-05-2025 introduces port restrictions and a conditional import framework for consignments originating in Bangladesh under General Note para 19 of the ITC (HS) 2022.
- Phytosanitary Certificate from exporting country authority
- ITC (HS) policy declaration from DGFT
- Port-restriction compliance from CBIC
- 1Ensure a valid Phytosanitary Certificate is obtained from the competent plant-protection authority of the exporting country and uploaded in e-Sanchit under document code 851000 before filing the bill of entry. The customs proper officer will verify the upload prior to granting out-of-charge.Document code 851000 · e-Sanchit mandatory upload requirement per CCR
- 2If the consignment originates in Bangladesh, assess applicability of DGFT Notification 7/2025-26 dated 17-05-2025. Para 19 of the General Notes to ITC (HS) 2022 introduces port restrictions as stated in para 1; consult paras 2 and 3 to determine whether the specific goods qualify for exemption before nominating the port of import.DGFT Notification 7/2025-26 dated 17-05-2025 · General Notes para 19, ITC (HS) 2022
The single most common error on this tariff line is dispatching Bangladesh-origin consignments to a non-notified port without first checking the para 2 and 3 exemptions under DGFT Notification 7/2025-26. A consignment routed to a port that does not satisfy para 1's conditions — and that does not fall within the exempted categories — faces detention and potential re-export; the Phytosanitary Certificate, however current, does not cure a port-restriction violation.