Other, not reinforced or otherwise combined with other materials, with fittings
Unreinforced plastic pipes, tubes and hoses with fittings (PVC pipes)
HSN 3917 33 00 (plastic tubes, pipes and hoses, not reinforced, with fittings) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to the applicable Indian Standards for PVC pipes and fittings is mandatory under the ISI Mark Scheme with effect from 30 March 2021, by virtue of the Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021. Mandatory additional qualifier declarations under Central Board of Indirect Taxes and Customs Circular 23/2023-Cus and Directorate General of Foreign Trade policy controls 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.
- 1Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the applicable IS standard for the relevant use category: Category A (potable water supply), Category B (agriculture and pump suction/delivery 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
- 2Confirm the consignment conforms to the lead extraction limits specified in column (3) of the notification for the relevant use category. Lead-extraction compliance is a statutory condition independent of the ISI mark; absence of documentary evidence triggers detention.Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021 · 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 per Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself; marking on packaging alone does not satisfy the statutory requirement.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021
- 4File the bill of entry with mandatory additional qualifiers for goods under Chapter 39 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies with effect from 15 October 2023 and is verified at assessment independently of BIS QCO documentation.CBIC Circular 23/2023-Cus dated 30-09-2023
- 5If the consignment originates in Bangladesh, verify whether port restrictions under paragraph 19 of the general notes to the ITC (HS) 2022 import policy apply. Goods outside the documented exemptions in paragraphs 2 and 3 are restricted to specified ports of entry.DGFT Notification 7/25-26 dated 17-05-2025 · General Note 19 of the ITC (HS) 2022 Import Policy
The most common error on this tariff line is treating PVC pipes and fittings as a single undifferentiated category for CM/L licensing purposes. The QCO organises product scope into three distinct use categories — potable water, agriculture, and drainage/sewerage — each mapped to a different Indian Standard with its own lead extraction limit in the notification schedule. A CM/L licence covering Category B (agricultural) pipes does not authorise import of Category A (potable water) pipes; customs has detained consignments where the declared end-use category on the bill of entry does not match the use scope of the supplier's CM/L licence.