Of addition polymerisation products
Plastic pipes, hoses and fittings of addition polymerisation products (PVC pipes, fittings)
HSN 3917 39 20 (plastic tubes, pipes, hoses and fittings of addition polymerisation products) is covered by a Bureau of Indian Standards Quality Control Order. PVC pipes and fittings conforming to specified Indian Standards are mandatory under the ISI Mark Scheme, with lead extraction limits enforced under the Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021 by virtue of G.S.R. 228(E), with effect from 15 October 2023. Mandatory additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs Circular 23/2023-Cus apply as a separate customs-clearance overlay.
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 Indian 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, product scope, and licensed 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
- 2Confirm the imported PVC pipes and fittings comply with the lead extraction limits specified in column (3) of the notification for the applicable use category. Non-compliant lead content is an independent statutory ground for detention, separate from the ISI mark requirement.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 under Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018. Marking must be on the product itself and not limited to outer packaging.Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · G.S.R. 228(E) dated 30-03-2021
- 4Include mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and their absence triggers bill-of-entry rejection.CBIC Circular 23/2023-Cus dated 30-09-2023
- 5If the consignment originates in Bangladesh, verify applicability of the port restrictions introduced under paragraph 19 of the general notes to the import policy. Goods outside the documented carve-outs in paragraphs 2 and 3 of that notification are restricted to specified ports.DGFT Notification 7/25-26 dated 17-05-2025 · General Notes to ITC (HS) 2022 Import Policy
The single most common error on this tariff line is treating the ISI mark obligation as a single uniform requirement, when the controlling notification maps distinct Indian Standards and lead extraction limits to three separate use categories — potable water, agriculture, and drainage/sewerage. A CM/L licence granted for a Category C drainage product does not cover a Category A potable-water pipe; customs and the Bureau of Indian Standards both verify the match between the licensed use category and the declared end-use, and a category mismatch triggers detention regardless of whether the ISI mark is physically present on the product.