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Rigid PVC pipes and fittings of vinyl chloride polymers

BIS QCO APPLICABLE · ISI MARK SCHEME

HSN 3917 23 90 (rigid PVC pipes and fittings of polymers of vinyl chloride) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to the applicable Indian Standard is mandatory under the ISI Mark Scheme with effect from 30 March 2021, pursuant to the Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021. Directorate General of Foreign Trade and Central Board of Indirect Taxes and Customs policy controls on chemicals and plastics imports apply as separate customs-clearance overlays.

What this is

HSN code

3917 23 90

Chapter

39 · Plastics and articles thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS per Schedule of G.S.R. 228(E) · effective 30-03-2021

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.

Compliance steps

1
Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the Indian Standard specified in the notification schedule for the relevant use category — Category A (potable water), Category B (agriculture and pump lines), or Category C (drainage and sewerage). Verify the CM/L number and licensed product scope on the BIS online register before placing the purchase order.
Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021 · G.S.R. 228(E) dated 30-03-2021 · Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018
2
Confirm the consignment meets the lead extraction limits prescribed in column (3) of the notification schedule for its use category. These limits are mandatory in addition to the standard-mark requirement and apply independently to each category of PVC pipes and fittings.
Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021 · G.S.R. 228(E) dated 30-03-2021
3
Ensure every pipe and fitting bears the ISI mark and the supplier's CM/L number in accordance with Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018. The standard mark must appear on the product itself; marking only on outer packaging does not satisfy the requirement.
Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · G.S.R. 228(E) dated 30-03-2021
4
Comply with mandatory additional qualifiers in the import declaration for Chapter 39 commodities under CBIC Circular 23/2023-Cus with effect from 15 October 2023. Paragraphs 4.1 and 4.2 of that circular specify the qualifier fields required in the bill of entry.
CBIC Circular 23/2023-Cus dated 30-09-2023
5
If the consignment originates in Bangladesh, verify whether port restrictions introduced under paragraph 19 of the general notes to the ITC (HS) 2022 import policy apply. Goods not falling within the documented exemptions under paragraphs 2 and 3 are restricted to specified ports of entry.
DGFT Notification 7/25-26 dated 17-05-2025 · General Notes to the ITC (HS) 2022 Import Policy

A word of counsel

The single most common error on this tariff line is treating the BIS QCO as a single uniform obligation, when in fact G.S.R. 228(E) maps distinct Indian Standards and distinct lead extraction limits to three separate use categories — potable water, agriculture, and drainage. A CM/L licence issued against the Category C drainage standard does not cover a Category A potable-water pipe; customs verification of the CM/L product scope against the declared end-use triggers detention where the categories are conflated. Confirm the supplier's CM/L scope matches the declared end-use category before shipment, not at the port.

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Frequently asked

Does HSN 3917 23 90 require BIS certification?

Yes. PVC pipes and fittings under this tariff line must conform to the applicable Indian Standard and bear the ISI mark under a CM/L licence, with effect from 30 March 2021, under the Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021.

Do lead extraction limits apply in addition to the standard-mark requirement?

Yes. G.S.R. 228(E) prescribes mandatory lead extraction limits in column (3) of the notification schedule for each use category; these limits apply independently of, and in addition to, the BIS ISI mark requirement.

Does the same CM/L licence cover PVC pipes for potable water, agriculture, and drainage applications?

No. The notification schedule differentiates Category A (potable water), Category B (agriculture and pump lines), and Category C (drainage and sewerage), each mapped to a distinct Indian Standard and lead extraction limit; a CM/L licence covers only the category scope for which it was issued.

Are additional declaration qualifiers required on the bill of entry for this HSN?

Yes. CBIC Circular 23/2023-Cus dated 30-09-2023 requires mandatory additional qualifiers in import declarations for Chapter 39 commodities with effect from 15 October 2023, as specified in paragraphs 4.1 and 4.2 of that circular.

Last verified against gazette notifications: 2026-05-18. Source: BIS / DGFT / CBIC / Indian Customs CUSDATA.