Other

Rigid plastic tubes, pipes and fittings (PVC pipes, PVC fittings)

BIS QCO APPLICABLE · ISI MARK SCHEME

HSN 3917 32 90 (rigid plastic tubes, pipes and fittings) is covered by a Bureau of Indian Standards Quality Control Order. PVC pipes and fittings across potable water supply, agricultural, and drainage and sewerage applications must conform to the relevant Indian Standards and bear the ISI mark under the ISI Mark Scheme, with effect from 15 October 2023, by virtue of the Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021. Central Board of Indirect Taxes and Customs mandatory additional qualifier requirements for Chapter 39 declarations apply as a separate customs-clearance overlay.

What this is

HSN code

3917 32 90

Chapter

39 · Plastics and articles thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS mapped in Schedule of the controlling Quality Control Order · 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
Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence under the ISI Mark Scheme for the specific PVC pipe or fitting category (potable water, agricultural, or drainage and sewerage). Verify the supplier's CM/L number, licensed product scope, and manufacturing facility 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 the notified schedule column (3) for the relevant product category. Each category carries distinct lead-extraction thresholds; compliance with the ISI mark alone does not discharge the lead-limit obligation.
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 in the consignment bears the ISI mark and the supplier's CM/L number per Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself; marking only on outer packaging is not compliant.
Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021
4
Ensure the bill of entry includes mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is effective from 15 October 2023 and applies to all import declarations under Chapter 39.
CBIC Circular 23/2023-Cus dated 30-09-2023
5
If the consignment originates in Bangladesh, verify applicability of paragraph 19 of the general notes to the ITC (HS) import policy concerning port restrictions. Goods outside the documented carve-outs under paragraphs 2 and 3 are restricted to specified ports.
DGFT Notification 7/25-26 dated 17-05-2025 · General Notes of the ITC (HS) Import Policy 2022

A word of counsel

The single most common error on this tariff line is treating the BIS QCO obligation as a single generic requirement, when the controlling Rules prescribe separate Indian Standards and distinct lead extraction limits for each of three product categories — potable water supply, agricultural and suction lines, and drainage and sewerage. A CM/L licence valid for, say, drainage-grade PVC pipes does not cover potable-water-supply pipes; importing under a mismatched category licence results in consignment detention and potential confiscation under the BIS Act, 2016, even where the ISI mark is physically present on the goods.

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Frequently asked

Does HSN 3917 32 90 require BIS certification?

Yes. PVC pipes and fittings under this tariff line must bear the ISI mark under the ISI Mark Scheme against the Indian Standard applicable to their product category, with effect from 15 October 2023, under the Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021.

Are the lead extraction limit requirements separate from the ISI mark obligation?

Yes. The notified schedule prescribes category-specific lead extraction limits in column (3) that must be met independently; conformity to the ISI mark standard does not automatically discharge the lead-limit obligation under G.S.R. 228(E).

Does a single CM/L licence cover all three product categories?

No. The CM/L licence is category-specific — potable water supply, agricultural, and drainage and sewerage applications are governed by separate Indian Standards listed in the notification schedule; a licence for one category does not authorise import under another.

Are the mandatory Chapter 39 additional qualifiers required for this HSN on the bill of entry?

Yes. CBIC Circular 23/2023-Cus requires mandatory additional qualifiers in import declarations for all Chapter 39 commodities with effect from 15 October 2023; declarations without the prescribed qualifiers are liable to be held for amendment or reassessment.

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