Other

Parts of seats, other than those of heading 9402

DGFT CLEARANCE

HSN 9401 99 00 (parts of seats) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). DGFT Notification 7/2025-26 dated 17 May 2025 introduced Para 19 to the General Notes of the ITC (HS) 2022, imposing port restrictions on certain goods imported from Bangladesh, with specific exemptions set out in Paras 2 and 3 of that notification.

What this is

HSN code

9401 99 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

ITC (HS) policy declaration from DGFT
Port compliance declaration to CBIC

Compliance steps

1
Determine whether the consignment originates from Bangladesh. If so, confirm applicability of Para 19 of the General Notes to the ITC (HS) 2022 as introduced by DGFT Notification 7/2025-26 dated 17 May 2025, and verify that the intended port of import satisfies the port restrictions stated in Para 1.
DGFT Notification 7/2025-26 dated 17-05-2025 · Para 19, General Notes, ITC (HS) 2022
2
If the consignment may fall within an exempted category, check Paras 2 and 3 of DGFT Notification 7/2025-26 for the applicable exemption criteria before filing the bill of entry. Non-exempt goods routed through a restricted port are liable to detention and re-export.
DGFT Notification 7/2025-26 dated 17-05-2025, Paras 2 and 3

A word of counsel

The Bangladesh-origin port restriction under Para 19 applies selectively: the exemptions in Paras 2 and 3 of DGFT Notification 7/2025-26 are product- and condition-specific, not blanket. Importers who route a non-exempt consignment through an unrestricted port without first verifying Para 19 applicability risk detention at the customs station; DGFT policy-condition non-compliance cannot be rectified after the bill of entry is presented.

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Frequently asked

Does HSN 9401 99 00 require BIS certification?

No. No BIS Quality Control Order covers parts of seats under this tariff line. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with port restrictions applicable to Bangladesh-origin goods under DGFT Notification 7/2025-26.

Does the port restriction under DGFT Notification 7/2025-26 apply to all imports of HSN 9401 99 00?

No — the restriction under Para 19 of the General Notes applies only to goods imported from Bangladesh; consignments originating from other countries are not affected by this notification.

What happens if a Bangladesh-origin consignment qualifies for the Para 2 or Para 3 exemption?

Goods meeting the exemption criteria set out in Paras 2 and 3 of DGFT Notification 7/2025-26 are not subject to the Para 1 port restrictions; the importer should retain documentary evidence of the exemption basis at the bill-of-entry stage.

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