Other
Plastic woven sacks and bags of other plastics (HDPE, polypropylene woven sacks)
HSN 3923 29 90 (plastic articles for packing of goods of other plastics) is covered by multiple Bureau of Indian Standards Quality Control Orders. Nine Indian Standards govern HDPE and polypropylene woven sacks by end-use application — foodgrains, sugar, cement, fertilizer, sand, polymer materials, and mail sorting — under the ISI Mark Scheme with the earliest enforcement from 23 April 2020. Extended Producer Responsibility registration with the Central Pollution Control Board 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 end-use application of the woven sack and confirm the controlling Indian Standard before sourcing: IS 14887:2014 (HDPE/PP sacks, 50 kg foodgrains), IS 16208:2015 (HDPE/PP sacks, 10–30 kg foodgrains), IS 14968:2015 (HDPE/PP sacks, 25/50 kg sugar), IS 14252:2015 (HDPE/PP sacks, sand), IS 9755:2021 (fertilizer), IS 16703:2017 (25 kg polymer materials), IS 16709:2017 (PP laminated block-bottom valve sacks, 50 kg cement), IS 17399:2020 (laminated sacks, mail sorting), IS 11652:2017 (50 kg cement). Cement and mail-sorting standards are effective from 06-10-2026.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 relevant IS standard on the BIS online register before placing the purchase order. The licence must be current, and its product scope must cover the specific sack type, weight capacity, and manufacturing facility being supplied.Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018; respective QCO notifications S.O. 1403(E), S.O. 2180(E), S.O. 5180(E), S.O. 51(E), S.O. 52(E), S.O. 53(E)
- 3Ensure every sack bears the ISI mark and the supplier's CM/L number under Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018. The standard mark must appear on the product itself — not on packaging or documentation alone.Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018; BIS Act, 2016
- 4Register as an importer of plastic packaging on the CPCB centralised EPR portal and ensure Extended Producer Responsibility obligations under Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 are met before import. Quote the CPCB registration reference on the bill of entry.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, as a mandatory additional qualifier. Quote the supplier's BIS CM/L number alongside the CPCB EPR registration; either absent or expired 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 single most common error on this tariff line is treating HSN 3923 29 90 as a single-IS regime and sourcing a CM/L licence against IS 14887 alone, without recognising that the applicable Indian Standard is determined by end-use application, not by HSN code. A cement-sack consignment cleared against an IS 14887 foodgrain-sack CM/L, or a fertilizer sack against an IS 14968 sugar-sack licence, will fail customs verification — the ISI mark scope must align precisely with the sack type and filling category, and a mismatch triggers detention regardless of whether the supplier holds a valid CM/L for a different sack category.