Other

Prefabricated buildings of wood, other types

DGFT CLEARANCE

HSN 9406 10 90 (prefabricated buildings of wood, other) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with a port-restriction overlay introduced under Para 19 of the General Notes via DGFT Notification 7/2025-26 dated 17-05-2025 for imports originating from Bangladesh. Consignments from Bangladesh are subject to the port restrictions stated in Para 1 of that notification unless the goods fall within the exempted categories under Para 2 and Para 3.

What this is

HSN code

9406 10 90

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, General Notes Para 19, Chapter 94

Customs documentation

Import policy declaration from DGFT
Origin documentation from exporter

Compliance steps

1
Determine the country of origin before filing the bill of entry. If the consignment originates from Bangladesh, confirm whether the goods fall within the exempted categories under Para 2 or Para 3 of DGFT Notification 7/2025-26; if not exempted, the port-restriction conditions under Para 1 are binding.
DGFT Notification 7/2025-26 dated 17-05-2025 · Para 19, General Notes, ITC (HS) 2022
2
Route Bangladesh-origin consignments only through the ports specified under Para 1 of DGFT Notification 7/2025-26. Filing a bill of entry at a non-notified port for a restricted-origin consignment renders the import liable to Restricted-policy enforcement and consignment detention.
DGFT Notification 7/2025-26 dated 17-05-2025 · Para 1 and Para 19, General Notes, ITC (HS) 2022

A word of counsel

The most common error on this tariff line is assuming the Bangladesh port-restriction applies uniformly without checking the exemption paras. Goods qualifying under Para 2 or Para 3 of DGFT Notification 7/2025-26 are not subject to the Para 1 port restriction, but the importer bears the burden of documentary proof of exemption at the bill of entry stage; an undocumented exemption claim will not prevent detention at a non-notified port.

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Frequently asked

Does HSN 9406 10 90 require BIS certification?

No, prefabricated wooden buildings under this tariff line are not covered by any BIS Quality Control Order. Import is regulated solely by the ITC (HS) policy administered by the Directorate General of Foreign Trade, including the port-restriction overlay under Para 19 of the General Notes for Bangladesh-origin goods.

Do the port restrictions under DGFT Notification 7/2025-26 apply to all imports of HSN 9406 10 90?

No. The port restrictions under Para 1 apply only to imports originating from Bangladesh; goods from other countries are not subject to Para 19. Bangladesh-origin goods falling within the exempted categories under Para 2 or Para 3 of the notification are also not restricted.

What documents establish exemption from the Bangladesh port restriction at the bill of entry?

The regulatory record specifies the exemption conditions under Para 2 and Para 3 of DGFT Notification 7/2025-26 but does not enumerate specific exemption documents; importers should obtain a country-of-origin certificate and any exporter declaration confirming the applicable exemption para before filing the bill of entry.

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