Other

Residual plastic articles (helmets, feeding bottles, geocells, moulded components)

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 2745 · CPCB OVERLAY

HSN 3926 90 99 (residual articles of plastics) is covered by a Bureau of Indian Standards Quality Control Order under the ISI Mark Scheme. Multiple Indian Standards apply across product sub-types within this tariff line — IS 2925 and IS 2745 for non-metal safety and civil-defence helmets, IS 9562 for police-force helmets, IS 14625 for plastic feeding bottles, and IS 17483 for geocells — with QCO enforcement referenced under S.O. 1706(E). Central Pollution Control Board registration, Extended Producer Responsibility obligations, and Plastic Waste Management Rules compliance apply as separate customs-clearance overlays.

What this is

HSN code

3926 90 99

Chapter

39 · Plastics and articles thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 2745 · effective 30-09-2021

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

CPCBCPCB·Central Pollution Control Board

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.

Compliance steps

1
Identify the precise product sub-type before sourcing: IS 2925 governs industrial safety helmets; IS 2745 and IS 9562 govern non-metal helmets for civil defence and police respectively; IS 14625 governs plastic feeding bottles; IS 17483 (Part 1 and Part 2) governs geocells. Each sub-type requires a CM/L licence against its own IS number.
S.O. 1706(E) dated 10-04-2023 · BIS (Conformity Assessment) Regulations, 2018, Scheme-I of Schedule-II · Infant Milk Substitutes, Feeding Bottles and Infant Foods (Regulation of Production, Supply and Distribution) Act, 1992
2
Verify the foreign supplier's BIS CM/L licence on the BIS online register against the specific IS number, product scope, and manufacturing facility. For helmets, confirm the IS variant (IS 2925, IS 2745, or IS 9562) covers the exact protection category and size range being imported.
S.O. 1706(E) dated 10-04-2023 · BIS (Conformity Assessment) Regulations, 2018, Scheme-I of Schedule-II
3
Ensure every article bears the ISI mark and the supplier's CM/L number per Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018. For helmets, enforcement applies from 25 April 2024 for all enterprises; small enterprises from 25 September 2024 and micro enterprises from 25 October 2024.
S.O. 1706(E) dated 10-04-2023 · BIS (Conformity Assessment) Regulations, 2018, Scheme-I of Schedule-II
4
Register on the CPCB centralised portal if importing plastic packaging products, carry bags, multi-layered packaging, or plastic sheets. Comply with Extended Producer Responsibility obligations under Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 and GSR 807(E) amendments of 30 October 2023.
Plastic Waste Management Rules, Rule 6 and Rule 7.3 · G.S.R. 571(E) dated 12-08-2021 · G.S.R. 133(E) dated 16-02-2022 · G.S.R. 807(E) dated 30-10-2023 · CBIC Instruction 9/22-CUS dated 22-06-2022
5
Declare the IUPAC name and CAS number of constituent chemicals on the bill of entry for all Chapter 39 imports filed on or after 01 October 2023. Quote the supplier's CM/L number, IS standard, and CPCB registration reference on the bill of entry; absent or scope-mismatched CM/L triggers detention.
CBIC Circular 15/23-CUS dated 07-06-2023 · CBIC Circular 18/2023-CUS dated 30-06-2023 · BIS Act, 2016 · Customs Act, 1962

A word of counsel

The single most consequential error on this tariff line is treating HSN 3926 90 99 as a single homogeneous QCO product and sourcing one CM/L licence to cover all imports. The BIS obligations are IS-number-specific and product-scope-specific: a CM/L against IS 2925 (industrial safety helmets) does not cover imports of IS 2745 helmets for civil defence personnel or IS 17483 geocells, and customs verifies the IS scope at the line-item level. Importers who batch-declare heterogeneous plastic articles under a single CM/L risk detention on every line item outside the licensed IS scope.

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Frequently asked

Does HSN 3926 90 99 require BIS certification?

Yes, for the specific product sub-types notified under S.O. 1706(E). Each sub-type — including industrial safety helmets (IS 2925), civil-defence helmets (IS 2745), police helmets (IS 9562), feeding bottles (IS 14625), and geocells (IS 17483) — requires a separate CM/L licence from the Bureau of Indian Standards under the ISI Mark Scheme.

Is CPCB registration required separately from BIS QCO compliance?

Yes. Registration on the CPCB centralised portal and Extended Producer Responsibility compliance under the Plastic Waste Management Rules apply independently of the BIS CM/L obligation, and both must be in order before the bill of entry is filed.

Do the staggered enforcement dates for small and micro enterprises change the BIS marking requirement?

The staggered dates — 25 April 2024 (all enterprises), 25 September 2024 (small enterprises), 25 October 2024 (micro enterprises) — determine when a manufacturer must hold the CM/L; the BIS marking requirement under Scheme-I of Schedule-II applies from the applicable enforcement date and cannot be waived thereafter.

Does a single CM/L licence cover all plastic article variants under this HSN?

No. Each CM/L is IS-number-specific, product-category-specific, and facility-specific; articles classified under a different IS standard or manufactured at an unlicensed facility are not covered by an existing CM/L, and a mismatch triggers detention at port.

Last verified against gazette notifications: 2026-05-16. Source: BIS / CPCB / DGFT / CBIC / Indian Customs CUSDATA.