Disposable

Disposable plastic gloves and apparel accessories of insulating material

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 13774

HSN 3926 20 11 (disposable plastic articles of apparel and clothing accessories) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 13774:2021 is mandatory under the ISI Mark Scheme with effect from 1 July 2024 for regular importers, pursuant to the Electrical Accessories (Quality Control) Order, 2023. Central Board of Indirect Taxes and Customs Circular 23/2023-Cus mandatory additional qualifier declarations for Chapter 39 commodities apply as a separate customs-clearance overlay.

What this is

HSN code

3926 20 11

Chapter

39 · Plastics and articles thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 13774:2021 · effective 01-07-2024

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
Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 13774:2021 for live working gloves of insulating material. Verify the supplier's 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
2
Confirm the applicable enforcement date for the importer's enterprise category: 1 July 2024 for regular enterprises, 1 October 2024 for small enterprises, and 1 January 2025 for micro enterprises. The relevant date governs when import without a valid CM/L triggers detention.
Electrical Accessories (Quality Control) Order, 2023 · S.O. 43(E) dated 01-01-2024
3
Ensure each 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 and not only on outer packaging.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Electrical Accessories (Quality Control) Order, 2023
4
Comply with CBIC Circular 23/2023-Cus by including mandatory additional qualifiers in the import declaration for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2, with effect from 15 October 2023. Quote the supplier's BIS CM/L number on the bill of entry alongside the qualifier data.
CBIC Circular 23/2023-Cus dated 30-09-2023
5
If the consignment originates in Bangladesh, verify whether the goods fall within port restrictions under paragraph 19 of the general notes to the ITC (HS) 2022 import policy. Goods outside the documented carve-outs under paragraphs 2 and 3 are restricted to specified ports.
DGFT Notification 7/25-26 dated 17-05-2025

A word of counsel

The single most common error on this tariff line is treating the product as generic disposable plastic gloves rather than live working gloves of insulating material subject to IS 13774:2021. The QCO scope under the Electrical Accessories (Quality Control) Order, 2023 is specific to insulating-material gloves for live electrical work; importers who classify general-purpose disposable plastic gloves here without checking scope alignment risk either pursuing a CM/L licence on out-of-scope product or, conversely, missing the QCO obligation on in-scope insulating gloves and facing detention at port.

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Frequently asked

Does HSN 3926 20 11 require BIS certification?

Yes. Conformity to IS 13774:2021 is mandatory under the ISI Mark Scheme pursuant to the Electrical Accessories (Quality Control) Order, 2023; import is permitted only from manufacturers holding a current BIS CM/L licence covering live working gloves of insulating material.

Does the enforcement date differ by enterprise size?

Yes. The obligation applies from 1 July 2024 for regular enterprises, 1 October 2024 for small enterprises, and 1 January 2025 for micro enterprises as defined under the relevant MSME classification.

What are the mandatory additional qualifier obligations under CBIC Circular 23/2023-Cus?

Importers must include mandatory additional qualifiers in import declarations for Chapter 39 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Absence of the required qualifiers in the bill of entry triggers a customs query or amendment demand.

Does a single CM/L licence cover all insulating glove specifications and manufacturing facilities?

No. The CM/L licence is scope-specific by product specification, voltage class, and manufacturing facility; gloves outside the licensed specification range or from an unlicensed plant are not covered and attract detention on CM/L mismatch.

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