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

Plastic tubes, pipes and fittings of condensation polymerization products (PVC pipes, PVC fittings)

BIS QCO APPLICABLE · ISI MARK SCHEME

HSN 3917 39 10 (plastic tubes, pipes and fittings of condensation or rearrangement polymerisation products) is covered by a Bureau of Indian Standards Quality Control Order. PVC pipes and fittings across potable water, agricultural, and drainage applications must conform to the relevant Indian Standard under the ISI Mark Scheme per Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018, with effect from 15 October 2023. Central Board of Indirect Taxes and Customs mandatory additional qualifiers for Chapter 39 commodity declarations and Directorate General of Foreign Trade policy controls apply as separate customs-clearance overlays.

What this is

HSN code

3917 39 10

Chapter

39 · Plastics and articles thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS (per Schedule of controlling QCO) · 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 use-category of the PVC pipes or fittings — Category A (potable water supply), Category B (agriculture, suction/delivery lines, rainwater systems), or Category C (drainage and sewerage) — and verify the corresponding Indian Standard in column (2) of the QCO notification. Source only from a BIS CM/L-licensed manufacturer whose licence scope covers the specific 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
2
Verify that the consignment also conforms to the lead extraction limits specified in column (3) of the QCO notification. Obtain test reports from the manufacturer confirming compliance with the lead extraction limits before shipment.
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 under the ISI Mark Scheme. The standard mark must appear on the product itself; marking solely on the packaging does not satisfy the conformity assessment requirement.
Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021
4
Comply with mandatory additional qualifier declarations for Chapter 39 commodities when filing the bill of entry. The declaration must include the specific qualifiers stipulated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus with effect from 15 October 2023; non-compliant declarations are rejected by the customs system.
CBIC Circular 23/2023-Cus dated 30-09-2023 · paragraphs 4.1 and 4.2
5
If the consignment originates in Bangladesh, verify whether the goods are subject to port restrictions under paragraph 19 of the general notes to the ITC (HS) 2022 import policy. Goods outside the documented carve-outs under 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 import policy

A word of counsel

The single most common error on this tariff line is treating the BIS QCO as a single licence covering all PVC pipe and fitting applications, when in fact conformity assessment is category-specific: a CM/L issued for Category B (agricultural) pipes does not cover Category A (potable water) pipes, and the applicable Indian Standard and lead extraction limits differ across categories. An importer that ships a mixed consignment spanning multiple use-categories without verifying that the supplier's CM/L licence covers each category and facility combination faces partial detention — the non-covered portion is held regardless of the clean CBIC qualifier declarations.

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Frequently asked

Does HSN 3917 39 10 require BIS certification?

Yes. PVC pipes and fittings for potable water, agricultural, and drainage applications must bear the ISI mark under a CM/L licence against the Indian Standard specified for each use-category in the controlling QCO, with effect from 15 October 2023.

Are the mandatory Chapter 39 additional qualifier declarations required separately from BIS QCO compliance?

Yes. CBIC Circular 23/2023-Cus imposes mandatory additional qualifier declarations at the bill-of-entry level for Chapter 39 commodities; this is a customs-filing requirement administered by the Central Board of Indirect Taxes and Customs and is independent of the BIS ISI Mark Scheme obligation.

Does the BIS QCO under G.S.R. 228(E) cover all PVC pipes or only specific categories?

The QCO covers three defined use-categories — potable water (Category A, items A.1 to A.6), agriculture and rainwater (Category B, items B.1 to B.6), and drainage and sewerage (Category C, items C.1 to C.3) — each with its own Indian Standard in column (2) and lead extraction limit in column (3) of the notification.

Does a single CM/L licence cover all pipe categories and sizes from the same manufacturer?

No. The CM/L is scope-specific by use-category, applicable Indian Standard, pipe size or class, and licensed manufacturing facility; pipes outside the licensed category or from an unlicensed plant are not covered and will be detained at customs.

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