Other
Plastic tubes, pipes and hoses of other plastics (PVC pipes, fittings)
HSN 3917 29 90 (plastic tubes, pipes and hoses of other plastics) is covered by a Bureau of Indian Standards Quality Control Order. PVC pipes and fittings for potable water, agriculture, and drainage applications must conform to the applicable Indian Standard under the ISI Mark Scheme, and comply with lead extraction limits, with effect from 15 October 2023 under G.S.R. 228(E). Directorate General of Foreign Trade policy controls and Central Board of Indirect Taxes and Customs mandatory-qualifier requirements apply as separate customs-clearance overlays.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.
- 1Identify the applicable Indian Standard for the specific PVC pipe or fitting category — Category A (potable water), Category B (agriculture and pump suction/delivery), or Category C (drainage and sewerage) — as listed in the QCO notification. Source only from a Bureau of Indian Standards CM/L-licensed manufacturer whose licence covers the relevant category, IS number, and manufacturing facility.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
- 2Verify the supplier's CM/L number on the BIS online register before placing the purchase order, confirming that the licensed scope covers the specific product category, standard number, and manufacturing plant address. An out-of-scope or facility-mismatched CM/L does not confer compliance.Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · G.S.R. 228(E) dated 30-03-2021
- 3Ensure every pipe and fitting bears the ISI mark and the supplier's CM/L number on the product itself. Additionally, confirm that the consignment documentation demonstrates conformity with the lead extraction limits specified in column (3) of the QCO notification.Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021 · G.S.R. 228(E) dated 30-03-2021
- 4Comply with mandatory additional qualifier declarations for Chapter 39 commodities on the bill of entry, applicable from 15 October 2023. Refer to paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for the specific qualifier fields required for imports under Chapter 39.CBIC Circular 23/2023-Cus dated 30-09-2023
- 5If the consignment originates in Bangladesh, verify whether the goods fall within the port restrictions introduced under paragraph 19 of the general notes to the ITC (HS) 2022 import policy. Consignments outside the documented carve-outs are restricted to specified ports of entry.DGFT Notification 7/25-26 dated 17-05-2025
The single most common error on this tariff line is treating all PVC pipes and fittings as a single undifferentiated product category under one CM/L licence. The QCO maps specific Indian Standards to three distinct end-use categories — potable water, agriculture, and drainage — and also imposes category-specific lead extraction limits; a CM/L issued against a Category C drainage standard does not authorise import of Category A potable-water pipes. Consignments bearing the ISI mark under a mismatched category-standard combination will be detained at port regardless of the mark's physical presence.