Of condensation or rearrangement polymerization products, whether or not chemically modified

Rigid plastic pipes and fittings of condensation polymerisation products (PVC pipes, nylon fittings)

BIS QCO APPLICABLE · ISI MARK SCHEME

HSN 3917 32 10 (plastic tubes, pipes, and fittings of condensation or rearrangement polymerisation products) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to the Indian Standards specified in the Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021 is mandatory under the ISI Mark Scheme with effect from 15 October 2023. Central Board of Indirect Taxes and Customs circular requirements on additional qualifiers for Chapter 39 import declarations apply as a separate customs-clearance overlay.

What this is

HSN code

3917 32 10

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 15-10-2023

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
Identify the applicable category of PVC pipes and fittings — Category A (potable water supply), Category B (agriculture, suction and delivery lines of agricultural pumps, rainwater systems), or Category C (drainage and sewerage) — and verify the corresponding Indian Standard from column 2 of the notification. Source only from BIS CM/L-licensed manufacturers holding a current licence for the relevant category and IS number.
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 product meets the lead extraction limits specified in column 3 of the notification. The CM/L licence alone does not satisfy this requirement; test documentation demonstrating compliance with the prescribed lead extraction limits must accompany the consignment.
Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021 · G.S.R. 228(E) dated 30-03-2021
3
Ensure each pipe and fitting bears the ISI mark and the supplier's CM/L number under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. The standard mark must appear on the product itself; marking restricted to packaging is not compliant.
Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · G.S.R. 228(E) dated 30-03-2021
4
Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by including mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2, with effect from 15 October 2023. Declarations lacking these qualifiers will be held at customs for amendment.
CBIC Circular 23/2023-Cus dated 30-09-2023 · ITC (HS) Chapter 39
5
If the consignment originates in Bangladesh, verify applicability of port restrictions under paragraph 19 of the general notes to the ITC (HS) 2022 import policy. Goods outside the documented carve-outs in paragraphs 2 and 3 are restricted to specified ports of entry.
DGFT Notification 7/25-26 dated 17-05-2025 · General Notes to ITC (HS) 2022

A word of counsel

The single most common error on this tariff line is treating PVC pipe imports as a single undifferentiated category and obtaining one CM/L licence check without verifying that the licence scope matches the specific use-category (potable water, agriculture, or drainage) and the corresponding Indian Standard in column 2 of the notification. A CM/L licence issued against the drainage-category IS does not authorise import of potable-water-grade pipes; customs detention follows on a category mismatch even where the ISI mark is physically present on the product. Confirm the licence category, the IS number, and the lead extraction test results against the notification schedule before the purchase order — not at the port of entry.

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Frequently asked

Does HSN 3917 32 10 require BIS certification?

Yes. PVC pipes and fittings under this tariff line must conform to the Indian Standards listed in G.S.R. 228(E) and bear the ISI mark under a BIS CM/L licence granted per Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018, with effect from 15 October 2023.

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

Yes. The Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021 require conformity to the lead extraction limits in column 3 of the notification independently of the ISI mark; both conditions must be satisfied for customs clearance.

Does a single CM/L licence cover all three use-categories of PVC pipes?

No. The notification sets out separate Indian Standards for Category A (potable water), Category B (agriculture and rainwater), and Category C (drainage and sewerage); a CM/L licence is specific to the IS number and category scope, and pipes outside the licensed category are not covered.

What are the mandatory additional qualifiers required under CBIC Circular 23/2023-Cus for Chapter 39 imports?

CBIC Circular 23/2023-Cus dated 30-09-2023 requires importers to include additional qualifiers in import declarations for Chapter 39 commodities as detailed in paragraphs 4.1 and 4.2; the specific qualifier fields must be populated on the bill of entry with effect from 15 October 2023.

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