Other

Other builders' ware of plastics (agro water storage tanks, cable trunking)

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 17729

HSN 3925 90 90 (other builders' ware of plastics) is covered by two Bureau of Indian Standards Quality Control Orders operating concurrently on this tariff line. Agro textiles water storage tanks must conform to IS 17729:2021 under the ISI Mark Scheme from 1 April 2024; cable trunking and ducting systems must conform to IS 14927 (Part 2):2001 under the ISI Mark Scheme from 1 July 2024. A Central Board of Indirect Taxes and Customs mandatory-qualifier requirement for Chapter 39 declarations applies as a separate customs-clearance overlay.

What this is

HSN code

3925 90 90

Chapter

39 · Plastics and articles thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 17729:2021 · effective 01-04-2024

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
Identify which product is being imported before any other step: agro textiles water storage tanks fall under IS 17729:2021 (effective 01-04-2024 under the Agro Textile (Quality Control) Order, 2023); cable trunking and ducting systems intended for mounting on walls or ceilings fall under IS 14927 (Part 2):2001 (effective 01-07-2024 for all enterprises, 01-10-2024 for small, 01-01-2025 for micro, under the Electrical Accessories (Quality Control) Order, 2023).
S.O. 4248(E) dated 27-09-2023 · S.O. 43(E) dated 01-01-2024
2
Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the applicable IS standard — IS 17729:2021 for water storage tanks, or IS 14927 (Part 2):2001 for cable trunking systems. Verify the CM/L number, licensed product scope, and manufacturing facility on the BIS online register before placing the purchase order.
S.O. 4248(E) dated 27-09-2023 · S.O. 43(E) dated 01-01-2024 · Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
3
Ensure every article 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; packaging-only marking does not satisfy the statutory marking requirement.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Agro Textile (Quality Control) Order, 2023 · Electrical Accessories (Quality Control) Order, 2023
4
Include mandatory additional qualifiers in the import declaration as stipulated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 39 commodities with effect from 15 October 2023. Non-compliant declarations are liable to rejection at the customs system level before assessment.
CBIC Circular 23/2023-Cus dated 30-09-2023
5
Quote the supplier's BIS CM/L number against the correct IS standard on the bill of entry. If the consignment originates in Bangladesh, verify applicability of the port restrictions under paragraph 19 of the ITC (HS) general notes; goods outside the documented carve-outs are restricted to specified ports.
DGFT Notification 7/25-26 dated 17-05-2025 · BIS Act, 2016 · Customs Act, 1962

A word of counsel

The single most common error on this tariff line is presenting a CM/L licence against IS 17729:2021 for a consignment of cable trunking systems, or vice versa — both products share HSN 3925 90 90 but are governed by entirely separate QCOs with different IS standards, different enforcement dates, and different staggered timelines for small and micro enterprises. Customs assessment for Chapter 39 also now requires mandatory product qualifiers under CBIC Circular 23/2023-Cus; a bill of entry that omits these qualifiers is rejected before the CM/L is even verified, causing detention and demurrage irrespective of correct BIS licensing.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3925 90 90 require BIS certification?

Yes. Agro textiles water storage tanks require a CM/L licence against IS 17729:2021 under the ISI Mark Scheme from 1 April 2024; cable trunking and ducting systems require a CM/L licence against IS 14927 (Part 2):2001 under the ISI Mark Scheme from 1 July 2024 for regular enterprises.

Are there different enforcement dates for small and micro enterprises on this tariff line?

Yes, for cable trunking under IS 14927 (Part 2):2001 only. Small enterprises must comply from 1 October 2024 and micro enterprises from 1 January 2025. The agro textiles water storage tank obligation under IS 17729:2021 carries no such staggered timeline in the regulatory record.

What are the mandatory qualifiers required for Chapter 39 import declarations?

CBIC Circular 23/2023-Cus dated 30 September 2023 requires importers to include specific additional qualifiers in the bill of entry for Chapter 39 commodities with effect from 15 October 2023; the precise fields are stipulated in paragraphs 4.1 and 4.2 of that circular.

Does one CM/L licence cover both water storage tanks and cable trunking systems from the same manufacturer?

No. Each CM/L licence is IS-standard-specific and product-scope-specific; a licence against IS 17729:2021 for water storage tanks does not cover cable trunking systems under IS 14927 (Part 2):2001, and the two products are governed by separate Quality Control Orders.

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