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HomeHSNChapter 39HSN 3917 39 90

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Plastic tubes, pipes, hoses and fittings (PVC pipes, drainage fittings)

BIS QCO APPLICABLE · ISI MARK SCHEME

HSN 3917 39 90 (plastic tubes, pipes, hoses and fittings) 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 30 March 2021, by virtue of G.S.R. 228(E). Directorate General of Foreign Trade and Central Board of Indirect Taxes and Customs policy overlays on chemical-chapter import declarations apply as separate customs-clearance requirements.

What this is
HSN code
3917 39 90
Chapter
39 · Plastics and articles thereof
BIS QCO
Applicable · ISI Mark Scheme · CM/L required
Indian Standard
IS mapped in Schedule of G.S.R. 228(E) · effective 30-03-2021
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. 1
    Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the applicable IS standard for the specific PVC pipe or fitting category (Category A: potable water; Category B: agriculture; Category C: drainage/sewerage). Verify 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. 2
    Confirm that the imported product conforms to the lead extraction limits specified in column (3) of G.S.R. 228(E) for the relevant category. Lead-extraction compliance is a distinct statutory requirement over and above ISI mark licensing, and the test certificate must accompany the consignment documentation.
    Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021 · G.S.R. 228(E) dated 30-03-2021
  3. 3
    Ensure each pipe or fitting bears the ISI mark and the supplier's CM/L number under licence per Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself, not on the packaging alone.
    Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · G.S.R. 228(E) dated 30-03-2021
  4. 4
    Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by furnishing mandatory additional qualifiers in the import declaration for goods under Chapter 39 with effect from 15 October 2023. Declarations lacking the stipulated qualifiers under paragraphs 4.1 and 4.2 are liable to rejection at customs.
    CBIC Circular 23/2023-Cus dated 30-09-2023 · Chapter 39 mandatory qualifier requirements
  5. 5
    Quote the supplier's BIS CM/L number and lead-extraction test certificate reference on the bill of entry. If the consignment originates in Bangladesh, verify applicability of port restrictions under DGFT Notification 7/25-26 dated 17-05-2025 and confirm whether the goods fall within the exempted categories under paragraphs 2 and 3.
    BIS Act, 2016 · Customs Act, 1962 · DGFT Notification 7/25-26 dated 17-05-2025
A word of counsel

The most common error on this tariff line is treating PVC pipe imports as a single undifferentiated category rather than the three distinct end-use classifications — Category A (potable water), Category B (agriculture and pump systems), and Category C (drainage and sewerage) — each carrying its own IS number and lead extraction limit under G.S.R. 228(E). A CM/L licence granted for one category does not extend to another; consignments declared under a mismatched category-IS combination face detention at port regardless of whether the ISI mark is physically present on the product.

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Frequently asked
Does HSN 3917 39 90 require BIS certification?
Yes. PVC pipes and fittings under this tariff line require conformity to the Indian Standards specified in G.S.R. 228(E) and must bear the ISI mark under a CM/L licence granted under the ISI Mark Scheme with effect from 30 March 2021.
Are lead extraction limits a separate compliance requirement from the ISI mark?
Yes. G.S.R. 228(E) imposes lead extraction limits specified in column (3) of the notification as a distinct statutory requirement; both ISI mark licensing and lead-extraction conformity must be demonstrated, and the test certificate must accompany import documentation.
Does one CM/L licence cover PVC pipes used across all three end-use categories?
No. The CM/L licence is category-specific under the Rules; a licence for Category B (agriculture) does not cover Category A (potable water) pipes, which carry stricter IS specifications and lead extraction limits.
Does CBIC Circular 23/2023-Cus apply to this HSN?
Yes. Mandatory additional qualifiers in the import declaration are required for all goods under Chapter 39, including HSN 3917 39 90, with effect from 15 October 2023 per paragraphs 4.1 and 4.2 of that circular.
Last verified against gazette notifications: 2026-05-18. Source: BIS / DGFT / CBIC / Indian Customs CUSDATA.
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