Of polyurethane
Polyurethane builders ware, cable trunking and ducting systems
HSN 3925 90 10 (polyurethane builders ware) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 14927 (Part 2):2001 is mandatory under the ISI Mark Scheme with effect from 1 July 2024, by virtue of the Electrical Accessories (Quality Control) Order, 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.
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 14927 (Part 2):2001 for cable trunking and ducting systems intended for mounting on walls or ceilings. Verify the CM/L number, licensed product scope, and manufacturing facility on the BIS online register before placing the purchase order.Electrical Accessories (Quality Control) Order, 2023 · S.O. 43(E) dated 01-01-2024
- 2Ensure every product bears the ISI 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, not on packaging alone.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Electrical Accessories (Quality Control) Order, 2023
- 3Include mandatory additional qualifiers in the import declaration for goods under Chapter 39 as stipulated in paragraphs 4.1 and 4.2 of the CBIC circular. This obligation applies with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023
- 4Quote the supplier's BIS CM/L number on the bill of entry together with the mandatory declaration qualifiers. Customs verifies the CM/L against the BIS register in real time; an absent, expired, or scope-mismatched licence triggers consignment detention.Electrical Accessories (Quality Control) Order, 2023 · BIS Act, 2016 · Customs Act, 1962
- 5If the consignment originates in Bangladesh, verify whether the goods fall within the port restrictions introduced under paragraph 19 of the general notes to the import policy. Goods outside the documented carve-outs are restricted to specified ports.DGFT Notification 7/25-26 dated 17-05-2025
The most common error on this tariff line is overlooking the phased enforcement calendar: large enterprises became subject to IS 14927 (Part 2):2001 from 1 July 2024, small enterprises from 1 October 2024, and micro enterprises only from 1 January 2025. An importer who supplied a manufacturer in the small or micro category before its effective date may have concluded — incorrectly — that the QCO obligation had already been met, only to find the enforcement date applicable to that supplier's enterprise category had not yet arrived, or subsequently did arrive, invalidating any earlier compliance assumption.