For cold storage

Prefabricated wooden buildings for cold storage

DGFT CLEARANCE

HSN 9406 10 20 (Prefabricated wooden buildings for cold storage) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which governs import conditions including origin-specific port restrictions. DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the General Notes of the ITC (HS) 2022, imposing port restrictions on certain goods imported from Bangladesh, with exemptions specified in Paras 2 and 3.

What this is

HSN code

9406 10 20

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
Origin declaration from exporter

Compliance steps

1
Determine whether the consignment originates from Bangladesh. If so, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 and confirm the port of import complies with the port restrictions stated in Para 1 of General Notes Para 19 of the ITC (HS) 2022.
DGFT Notification 7/2025-26 dated 17-05-2025 · General Notes Para 19, ITC (HS) 2022
2
If the consignment qualifies under the exemption categories, establish exemption eligibility by reference to Paras 2 and 3 of General Notes Para 19 before filing the bill of entry. Documentary evidence of exemption eligibility must accompany the import declaration.
DGFT Notification 7/2025-26 dated 17-05-2025 · General Notes Para 19, Paras 2 and 3, ITC (HS) 2022

A word of counsel

The most common error on this tariff line is overlooking the Bangladesh-origin port restriction introduced by DGFT Notification 7/2025-26 when sourcing prefabricated wooden cold-storage structures through Bangladeshi intermediaries or re-exporters. Even where the goods are not manufactured in Bangladesh, a bill of lading showing Bangladesh as the port of loading may trigger Para 19 scrutiny at customs; origin documentation must be unambiguous before vessel departure to avoid detention and demurrage at a non-notified port.

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Frequently asked

Does HSN 9406 10 20 require BIS certification?

No, prefabricated wooden buildings for cold storage 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, with origin-specific port restrictions under General Notes Para 19 as introduced by DGFT Notification 7/2025-26.

Does the port restriction under DGFT Notification 7/2025-26 apply to all imports of HSN 9406 10 20?

No. The port restriction under Para 19 applies specifically to imports originating from Bangladesh; consignments from other origins are not subject to Para 19 port conditions, though general ITC (HS) policy compliance remains required.

How does an importer claim exemption from the Bangladesh port restrictions?

Exemption eligibility is determined by reference to Paras 2 and 3 of General Notes Para 19 of the ITC (HS) 2022 as notified by DGFT Notification 7/2025-26; documentary evidence establishing the exemption category must be presented at the bill-of-entry stage.

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