Of 100% polyester

Tufted polyester carpet mats with special coatings

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 5703 39 32 (Of 100% polyester) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which designates this tariff line as Free only for a narrowly defined product description: tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate, vinyl acetate ethylene, or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes, of 100% polyester, with effect from 26 November 2024. Consignments falling outside that precise description are subject to a Restricted-import status under the same ITC (HS) policy.

What this is

HSN code

5703 39 32

Chapter

57 · Carpets and other textile floor coverings

Primary regulator

DGFT · ITC (HS) import policy, Chapter 57 (conditional Free status from 26-11-2024)

Customs documentation

ITC (HS) policy declaration from DGFT
Product specification from exporter

Compliance steps

1
Verify that the imported goods conform precisely to the Free-policy description: tufted velour, cut pile, or loop pile carpet mats with ethylene vinyl acetate, vinyl acetate ethylene, or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes, of 100% polyester. Any deviation from this description displaces the Free status and renders the import Restricted under the ITC (HS) policy.
ITC (HS) import policy, Chapter 57, CTI 5703 39 32 — w.e.f. 26-11-2024
2
At the bill of entry, file a product-specification declaration confirming material composition (100% polyester), coating type, and finish category as required by the Free-policy condition. Retain supporting test reports or manufacturer certificates to substantiate the declaration if the proper officer calls for verification.
ITC (HS) import policy, Chapter 57, CTI 5703 39 32 — w.e.f. 26-11-2024

A word of counsel

The single most common error on this tariff line is assuming that any 100% polyester tufted carpet classifying under 5703 39 32 automatically qualifies as Free. The Free status is conditional on the coating and finish specification — ethylene vinyl acetate, vinyl acetate ethylene, or latex coating and/or extruded PVC or thermoplastic polyolefin, with special finishes — and a consignment that omits even one qualifying element defaults to Restricted status, triggering detention and potential demurrage until an import licence is produced.

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Frequently asked

Does HSN 5703 39 32 require BIS certification?

No, tufted polyester carpet floor coverings are not within the BIS Quality Control Order regime. Import is governed solely by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, which grants Free status only to the narrowly described coated and specially finished carpet mat sub-category with effect from 26 November 2024.

When did the Free-import status for this tariff line take effect, and does it apply to all 100% polyester carpets?

The Free-policy status took effect on 26 November 2024 and applies only to tufted velour, cut pile, or loop pile carpet mats carrying the specified EVA, VAE, latex, PVC, or thermoplastic polyolefin coating with special finishes — not to 100% polyester tufted carpets generally.

What happens if a consignment is assessed as falling outside the Free-policy description at the bill of entry?

The import defaults to Restricted status under the ITC (HS) policy, and the proper officer may detain the consignment; the importer would need to obtain a valid import licence from DGFT or arrange re-export to regularise the consignment.

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