Other

Floor coverings with coating on textile backing, other

DGFT CLEARANCE

HSN 5904 90 90 (Other floor coverings consisting of a coating or covering applied on a textile backing) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). A Pre-Shipment Inspection Certificate confirming absence of prohibited hazardous azo dyes is mandatory under General Note 10 of the ITC (HS) policy and DGFT Public Notice 14/2023.

What this is

HSN code

5904 90 90

Chapter

59 · Impregnated, coated, covered or laminated textile fabrics; textile articles for industrial use

Primary regulator

DGFT · ITC (HS) import policy, General Note 10, Chapter 59

Customs documentation

Pre-Shipment Inspection Certificate from accredited exporting-country lab
Test report from Textile Committee or CSRTI
ITC (HS) policy declaration from DGFT

Compliance steps

1
Obtain a Pre-Shipment Inspection Certificate (PSIC) from an accredited laboratory of the exporting country, or a valid test report from a Textile Committee (TC) or Central Sheep and Wool Research Institute (CSRTI) laboratory, certifying absence of prohibited hazardous azo dyes before shipment. This is mandatory for all origins except those explicitly exempted.
General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
2
If the consignment originates from the EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea, or the United Kingdom, the azo-dye testing requirement is waived; however, retain documentary evidence of origin to support the exemption claim at the bill of entry.
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 that the azo-dye exemption for listed countries eliminates all PSIC requirements entirely. The exemption covers azo-dye testing only; the broader obligation under General Note 10 to ensure absence of other prohibited hazardous dyes may still require a test report depending on the specific dye classes present. Consignments arriving without any PSIC or test report from non-exempt origins risk detention and ground rent pending re-testing at an approved Indian laboratory.

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Frequently asked

Does HSN 5904 90 90 require BIS certification?

No, no BIS Quality Control Order covers floor coverings with a coating applied on textile backing. Import is governed solely by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with the principal operative obligation being the Pre-Shipment Inspection Certificate requirement under General Note 10.

Which countries are exempt from the azo-dye testing requirement under General Note 10?

The EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea, and the United Kingdom are exempt from azo-dye testing only, per DGFT Public Notice 14/2023 dated 14-06-2023; all other exporting countries must supply a PSIC or TC/CSRTI test report.

What is the consequence of importing without a valid PSIC from a non-exempt origin?

Customs may detain the consignment at the port of entry, attracting demurrage and ground rent, pending production of a compliant test report; where prohibited hazardous dyes are detected, confiscation and monetary penalty under the Customs Act, 1962 may follow.

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