Non-disposable
Non-disposable plastic gloves, mittens and mitts for live working
HSN 3926 20 19 (non-disposable articles of apparel and clothing accessories of plastics) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 13774:2021 is mandatory under the ISI Mark Scheme by virtue of the Electrical Accessories (Quality Control) Order, 2023, with phased enforcement from 1 July 2024 for standard enterprises and 1 January 2025 for micro enterprises. Central Board of Indirect Taxes and Customs circular 23/2023-Cus mandatory-qualifier requirements 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 13774:2021 for live working gloves of insulating material. 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
- 2Confirm the applicable enforcement date for the supplier's enterprise category: 1 July 2024 for standard enterprises, 1 October 2024 for small enterprises, and 1 January 2025 for micro enterprises. Consignments shipped before the category-specific date are not subject to the ISI mark requirement for that enterprise tier.Electrical Accessories (Quality Control) Order, 2023 · S.O. 43(E) dated 01-01-2024
- 3Ensure each glove 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
- 4Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by including mandatory additional qualifiers in the import declaration for goods under Chapter 39 with effect from 15 October 2023. Verify the required qualifier fields under paragraphs 4.1 and 4.2 of that circular before filing the bill of entry.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 5Quote the supplier's BIS CM/L number on the bill of entry alongside the mandatory Chapter 39 qualifiers. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or scope-mismatched CM/L triggers consignment detention.BIS Act, 2016 · Customs Act, 1962 · CBIC Circular 23/2023-Cus dated 30-09-2023
The single most common error on this tariff line is treating IS 13774:2021 as applying to all non-disposable plastic gloves. The QCO scope is specific to live working gloves of insulating material — gloves designed to protect workers from electrical hazard during live-line operations. Non-disposable plastic gloves intended for other end-uses (food handling, chemical protection, general industrial use) are not within this QCO's scope; misapplication wastes compliance spend, while missing the scope on genuine live working gloves exposes the importer to detention and monetary penalty under the BIS Act, 2016.