Fittings

Plastic pipe fittings (PVC joints, elbows, flanges)

BIS QCO APPLICABLE · ISI MARK SCHEME

HSN 3917 40 00 (plastic pipe fittings) is covered by a Bureau of Indian Standards Quality Control Order. PVC pipe fittings for potable water supply, agricultural use, and drainage and sewerage systems must conform to the applicable Indian Standard and bear the ISI mark under a CM/L licence per the Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021, with effect from 15 October 2023. Directorate General of Foreign Trade policy controls and Central Board of Indirect Taxes and Customs mandatory declaration qualifiers apply as separate customs-clearance overlays.

What this is

HSN code

3917 40 00

Chapter

39 · Plastics and articles thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS per Schedule to G.S.R. 228(E) · 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 against the Indian Standard applicable to the specific PVC fitting category (potable water, agricultural, or drainage and sewerage). Verify the CM/L number, licensed product scope, and manufacturing facility address 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 applicable Indian Standard and lead extraction limit column for the specific use category: Category A (potable water supply, Sl. No. A.1 to A.6), Category B (agriculture and suction/delivery lines, Sl. No. B.1 to B.6), or Category C (drainage and sewerage, Sl. No. C.1 to C.3). Fittings must comply with both the IS conformity requirement and the lead extraction limits specified in the notification.
G.S.R. 228(E) dated 30-03-2021 · Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021
3
Ensure every 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 appear on the product itself, not on packaging alone.
Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021
4
Include mandatory additional qualifiers in the import declaration for goods under Chapter 39 as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with the qualifier requirement triggers bill-of-entry rejection at customs.
CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15-10-2023
5
Quote the supplier's BIS CM/L number on the bill of entry. If the consignment originates in Bangladesh, verify applicability of port restrictions under paragraph 19 of the general notes to the ITC(HS) 2022 import policy and document any applicable carve-out.
BIS Act, 2016 · Customs Act, 1962 · DGFT Notification 7/25-26 dated 17-05-2025

A word of counsel

The single most common error on this tariff line is treating all PVC fittings under one CM/L licence without verifying category-specific IS conformity and lead extraction limits. G.S.R. 228(E) distinguishes three use categories — potable water, agricultural, and drainage/sewerage — each mapped to a distinct Indian Standard and a distinct lead extraction limit column; a CM/L licence valid for Category C drainage fittings does not cover Category A potable water fittings, and customs detention follows when the declared end-use does not match the licensed scope.

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Frequently asked

Does HSN 3917 40 00 require BIS certification?

Yes. PVC pipe fittings under this tariff line must bear the ISI mark under a CM/L licence from the Bureau of Indian Standards, with effect from 15 October 2023, pursuant to the Lead Stabilizer in Polyvinyl Chloride (PVC) Pipes and Fittings Rules, 2021.

Does the BIS QCO apply to all plastic fittings or only PVC fittings?

The QCO notification G.S.R. 228(E) and the Lead Stabilizer Rules, 2021 specifically govern PVC pipes and fittings across the three use categories; the IS and lead extraction limit requirements are product-category-specific and tied to PVC composition.

Are mandatory declaration qualifiers required at customs for this HSN?

Yes. CBIC Circular 23/2023-Cus requires mandatory additional qualifiers in import declarations for Chapter 39 commodities with effect from 15 October 2023; failure to include them results in bill-of-entry rejection.

Does a single CM/L licence cover PVC fittings across all three use categories?

No. The CM/L licence is scope-specific by use category and Indian Standard; a licence for Category C drainage fittings does not authorise import of Category A potable water fittings, and category mismatch triggers consignment detention.

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