Seats of a kind used for motor vehicles

DGFT CLEARANCE

HSN 9401 20 00 (Seats of a kind used for motor vehicles) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which currently regulates imports of certain goods originating from Bangladesh under DGFT Notification 7/2025-26 dated 17-05-2025. Para 19 of the General Notes to ITC (HS) 2022, introduced by that notification, imposes port restrictions on qualifying Bangladesh-origin consignments, with exemptions as specified in Para 2 and Para 3.

What this is

HSN code

9401 20 00

Chapter

94 · Furniture; bedding, mattresses; lamps and lighting fittings

Primary regulator

DGFT · ITC (HS) import policy, General Notes Para 19 (DGFT Notification 7/2025-26)

Customs documentation

Origin declaration from exporter
ITC (HS) policy compliance from DGFT

Compliance steps

1
Determine whether the consignment originates from Bangladesh. If so, verify applicability of Para 19 of the General Notes to the ITC (HS) 2022 introduced by DGFT Notification 7/2025-26 dated 17-05-2025, which imposes port restrictions on specified Bangladesh-origin goods.
DGFT Notification 7/2025-26 dated 17-05-2025 · ITC (HS) 2022 General Notes Para 19
2
If the consignment falls under the port-restriction regime, ensure routing through only the ports permitted under Para 1 of the General Notes Para 19. Assess whether the consignment qualifies for an exemption under Para 2 or Para 3 before filing the bill of entry.
DGFT Notification 7/2025-26 dated 17-05-2025 · ITC (HS) 2022 General Notes Para 19, Paras 1, 2 and 3

A word of counsel

The most common error on this tariff line is overlooking the Bangladesh-origin overlay entirely for consignments transshipped through a third country. Para 19 of the ITC (HS) General Notes applies on the basis of origin, not the port of shipment; a consignment originating in Bangladesh but shipped via a third-country hub remains subject to the port restriction under Para 1 unless an exemption under Para 2 or Para 3 is established and documented at the bill-of-entry stage.

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Frequently asked

Does HSN 9401 20 00 require BIS certification?

No, motor-vehicle seats under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, including the Bangladesh-origin port-restriction regime introduced by DGFT Notification 7/2025-26.

Do the port restrictions under DGFT Notification 7/2025-26 apply to all imports of HSN 9401 20 00?

No. The port restrictions under Para 19 of the ITC (HS) General Notes apply only to imports originating from Bangladesh; consignments from other countries are not subject to this condition. Exemptions for Bangladesh-origin goods are available under Para 2 and Para 3 of that notification.

What happens if a Bangladesh-origin consignment arrives at a port not notified under Para 1?

A consignment that does not comply with the port-restriction condition under Para 19 is liable to detention and may be subject to re-export or confiscation under the Customs Act, 1962 and applicable DGFT enforcement provisions.

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