Other
Waterproof rubber or plastics footwear, other types (industrial boots, tactical boots, safety footwear)
HSN 6401 99 90 (waterproof footwear with outer soles and uppers of rubber or plastics) is covered by multiple Bureau of Indian Standards Quality Control Orders. Conformity to the applicable Indian Standard is mandatory under the ISI Mark Scheme, with the primary enforcement dates of 15 March 2024 and 01 August 2024 depending on the specific footwear type. No additional customs-clearance overlay applies beyond the BIS QCO obligation.
- 1Identify the specific footwear type in the consignment and map it to the correct Indian Standard before placing the purchase order: IS 12254:2021 (PVC industrial boots), IS 16645:2018 (polyurethane boots for general industrial use), IS 16994:2018 (municipal scavenging footwear), IS 17012:2018 (high-ankle tactical boots), IS 17037:2018 (anti-riot shoes), IS 17043 Part 1:2024 or Part 2:2024 (service or general-purpose shoes), or IS 15298 Part 2:2016, Part 3:2019, or Part 4:2017 (personal protective safety, protective, or occupational footwear).Footwear Made from All-Rubber and All-Polymeric Material and its Components (Quality Control) Order, 2024 · S.O. 1422(E) dated 15-03-2024; Footwear Made from Leather and Other Materials (Quality Control) Order, 2024 · S.O. 1421(E) dated 15-03-2024; Personal Protective Equipment — Footwear (Quality Control) Amendment Order, 2021 · S.O. 3857(E) dated 27-10-2020
- 2Verify the foreign manufacturer's BIS CM/L licence number on the BIS online register, confirming that the licensed scope covers the specific IS standard, footwear type, size range, and manufacturing facility before shipment.ISI Mark Scheme · Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
- 3Ensure each pair of footwear in the consignment bears the ISI mark and the supplier's CM/L number in accordance with the applicable Indian Standard. Marking must appear on the product itself and not on packaging alone.BIS (Conformity Assessment) Regulations, 2018 · Scheme-I of Schedule-II · S.O. 1422(E) dated 15-03-2024
- 4Quote the supplier's BIS CM/L licence number and the applicable IS standard on the bill of entry. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or product-scope-mismatched licence triggers consignment detention.BIS Act, 2016 · Customs Act, 1962 · S.O. 1422(E) dated 15-03-2024; S.O. 1421(E) dated 15-03-2024
- 5If the importing entity is a micro or small manufacturing unit as defined under Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006, document the MSME registration to claim the statutory exemption. The exemption does not extend to medium or large enterprises.S.O. 3775(E) dated 11-08-2022; exemption clause in the Quality Control Orders as referenced by S.O. 3775(E) and S.O. 3880(E) both dated 11-08-2022
The single most common error on this tariff line is treating the QCO obligation as if a single IS standard governs all waterproof rubber or plastics footwear under HSN 6401 99 90. Seven distinct Indian Standards apply across four Quality Control Orders, each with its own product-type scope; a CM/L licence against IS 16645:2018 (PU industrial boots) provides no cover for a consignment of IS 15298 Part 2:2016 safety footwear or IS 17037:2018 anti-riot shoes. The bill of entry, the CM/L licence scope, and the physical product must align on the same IS standard — failing this, customs detains the consignment regardless of the overall BIS registration status.