Of poly (vinyl chloride)
PVC articles for conveyance or packing of goods (woven sacks, bags, containers)
HSN 3923 29 10 (PVC articles for the conveyance or packing of goods) is covered by multiple Bureau of Indian Standards Quality Control Orders under the ISI Mark Scheme. Nine Indian Standards — spanning HDPE/PP woven sacks for foodgrains, sugar, fertilizer, cement, polymer materials, and mail-sorting — are mandatorily applicable under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Central Pollution Control Board Extended Producer Responsibility registration under the Plastic Waste Management Rules applies 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.
- 1Identify the specific product variant being imported — foodgrain sack, sugar sack, fertilizer sack, cement sack, polymer-materials sack, mail-sorting sack, or sand-filling sack — and match it to the governing Indian Standard. The applicable IS and QCO notification differ by end-use; sourcing the wrong IS scope triggers CM/L invalidity at customs.S.O. 1403(E) dated 23-04-2020 · S.O. 2180(E) dated 04-06-2024 · S.O. 5180(E) dated 06-12-2023 · S.O. 51(E) dated 05-01-2026 · S.O. 52(E) dated 05-01-2026 · S.O. 53(E) dated 05-01-2026
- 2Verify the foreign manufacturer's BIS CM/L licence number against the applicable IS on the BIS online register before placing the purchase order. The CM/L must cover the specific sack type, weight class, and manufacturing facility; a licence covering 50 kg foodgrain sacks does not extend to 50 kg cement sacks.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 1403(E) dated 23-04-2020
- 3Ensure every sack in the consignment bears the ISI mark and the supplier's CM/L number as required under Scheme-I marking. Marking must appear on the product or its label; unmarked goods are liable to detention, confiscation, and monetary penalty under the BIS Act, 2016.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · BIS Act, 2016
- 4Register as an importer of plastic packaging on the CPCB centralised EPR portal and obtain EPR authorisation before the consignment arrives. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration; Rule 7.3 prescribes EPR obligations for importers.Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · G.S.R. 807(E) dated 30-10-2023
- 5Declare the IUPAC name and CAS number of constituent chemicals on the bill of entry for all Chapter 39 imports filed on or after 01-10-2023. Quote the supplier's BIS CM/L number and the CPCB EPR registration on the bill of entry; any missing or expired credential triggers consignment detention.CBIC Circular 15/2023-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023 · CBIC Instruction 9/2022-CUS dated 22-06-2022
The most common and costly error on this tariff line is treating it as a single-IS obligation. Nine separate Indian Standards apply, each tied to a specific end-use and weight class, and each governed by a distinct QCO notification; a CM/L that is perfectly valid for HDPE/PP sacks used to pack 50 kg foodgrains does not satisfy the QCO for 50 kg cement sacks under IS 11652:2017 or for polypropylene block-bottom valve sacks under IS 16709:2017. Importers who present a CM/L covering one product category for a consignment in a different category face detention regardless of the apparent similarity of the physical goods.