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HomeHSNChapter 59HSN 5904 10 00

Linoleum

Linoleum floor coverings on textile backing

DGFT CLEARANCE

HSN 5904 10 00 (Linoleum) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with a mandatory Pre-Shipment Inspection Certificate (PSIC) requirement under General Note 10 of the ITC (HS) policy. The PSIC, from an accredited laboratory of the exporting country or a valid test report from the Textile Committee or CSRTI, must certify the absence of prohibited hazardous azo dyes.

What this is
HSN code
5904 10 00
Chapter
59 · Impregnated, coated, covered or laminated textile fabrics; textile articles for industrial use
Primary regulator
DGFT · ITC (HS) import policy, General Note 10 — azo-dye PSIC requirement
Customs documentation
  • Pre-Shipment Inspection Certificate from accredited lab
  • Test report from Textile Committee or CSRTI
  • ITC (HS) policy declaration to CBIC
Compliance steps
  1. 1
    Obtain a Pre-Shipment Inspection Certificate from an accredited laboratory of the exporting country, or a valid test report from the Textile Committee (TC) or Central Sheep and Wool Research Institute (CSRTI), certifying absence of prohibited hazardous azo dyes before the consignment is shipped to India.
    General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
  2. 2
    Note that azo-dye testing is exempted only for imports originating from the EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea and the United Kingdom. Consignments from all other origins must present the PSIC or valid test report at the bill of entry without exception.
    General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
A word of counsel

The most common error on this tariff line is assuming the azo-dye exemption applies broadly because the supplier is from a major exporting country. The exemption is a closed list of nine jurisdictions; an origin outside that list — including major textile exporters in Asia — requires a PSIC regardless of the supplier's quality credentials or prior import history. A missing PSIC at the bill of entry will result in consignment detention pending production of the certificate.

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Frequently asked
Does HSN 5904 10 00 require BIS certification?
No, linoleum floor coverings are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with a Pre-Shipment Inspection Certificate requirement for azo-dye absence under General Note 10.
Is a PSIC required if the linoleum is imported from a country on the exemption list?
No, imports from the EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea and the United Kingdom are exempt from azo-dye testing only; the PSIC for other composition or hazardous-substance parameters may still apply under General Note 10 of the ITC (HS) policy.
Can a test report from the Textile Committee substitute for a PSIC from an accredited laboratory?
Yes. Per DGFT Public Notice 14/2023 dated 14-06-2023, a valid test report from the Textile Committee or CSRTI is an accepted alternative to a PSIC from an accredited laboratory of the exporting country.
Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.
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