Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l
Plastic reservoirs, tanks, vats and similar containers exceeding 300 litres
HSN 3925 10 00 (plastic reservoirs, tanks, vats and similar containers of capacity exceeding 300 litres) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 17729:2021 is mandatory under the ISI Mark Scheme with effect from 01 April 2024, by virtue of the Agro Textile (Quality Control) Order, 2023. Central Board of Indirect Taxes and Customs mandatory additional-qualifier requirements for Chapter 39 declarations 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 IS 17729:2021 for agro-textile water storage tanks. Verify the supplier's CM/L number, licensed product scope, and manufacturing facility on the BIS online register before placing the purchase order.Agro Textile (Quality Control) Order, 2023 · S.O. 4248(E) dated 27-09-2023
- 2Ensure each container bears the ISI standard mark and the supplier's CM/L number under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself and not on packaging alone.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 4248(E) dated 27-09-2023
- 3If the containers are liquid-capacity measures exceeding 20 litres, verify Legal Metrology registration and product approval certificates. Sections 19, 20, and 22 of the Legal Metrology Act, 2009 and Rules 11 to 15 of the Sixth Schedule of the Legal Metrology (General) Rules, 2011 govern this requirement.Sections 19, 20 and 22 of the Legal Metrology Act, 2009 · Rules 11 to 15, Sixth Schedule, Legal Metrology (General) Rules, 2011
- 4Include all mandatory additional qualifiers in the import declaration for Chapter 39 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation applies with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023
- 5Quote the supplier's BIS CM/L number on the bill of entry together with all mandatory Chapter 39 qualifiers. 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.BIS Act, 2016 · Customs Act, 1962 · DGFT Notification 7/25-26 dated 17-05-2025
The single most common error on this tariff line is assuming that the BIS QCO applies to all large plastic tanks when the IS 17729:2021 scope under the Agro Textile (Quality Control) Order, 2023 is specific to agro-textile water storage applications. Importers sourcing industrial or construction-use plastic tanks of comparable capacity frequently present a CM/L licence whose licensed product scope does not cover the agro-textile application — and customs detention follows on a scope mismatch at port, even where the licence number is otherwise valid and current.