Seats of a kind used for aircraft
Seats of a kind used for aircraft
HSN 9401 10 00 (Seats of a kind used for aircraft) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which is otherwise Free but carries a Bangladesh-origin port restriction under DGFT Notification 7/2025-26 dated 17 May 2025. Importers sourcing from Bangladesh must verify applicability of Para 19 General Notes restrictions and any exemptions under Paras 2 and 3 before filing the bill of entry.
- Country-of-origin declaration from exporter
- Port-compliance declaration from DGFT
- 1Determine whether the consignment originates from Bangladesh. If so, confirm compliance with Para 19 of the General Notes to the ITC (HS) 2022 Schedule, which imposes port restrictions on specified goods of Bangladeshi origin under DGFT Notification 7/2025-26 dated 17 May 2025.DGFT Notification 7/2025-26 dated 17-05-2025 · Para 19, General Notes, ITC (HS) 2022
- 2If the consignment qualifies as an exempted good, verify eligibility under Paras 2 and 3 of the same notification and retain documentary evidence of the exemption basis at the time of filing the bill of entry. Non-Bangladesh-origin consignments are not subject to this port restriction.DGFT Notification 7/2025-26 dated 17-05-2025 · Paras 2 and 3, General Notes, ITC (HS) 2022
The most common error on this tariff line is assuming the Bangladesh-origin port restriction is irrelevant because the ITC (HS) policy for aircraft seats is otherwise Free. The restriction in Para 19 applies at the port-of-entry stage and a consignment arriving at a non-notified port from Bangladesh is liable to detention regardless of the product's general Free status; the exemption under Paras 2 and 3 must be established in advance, not remedied at the port.