Other
Gypsum plaster boards and glass fibre reinforced gypsum panels
HSN 6806 90 00 (gypsum plaster boards and related glass fibre reinforced gypsum panels) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 2095 (Part 1):2011, IS 2095 (Part 2):2022, IS 2095 (Part 3):2022, or IS 17400:2021 — depending on product type — is mandatory under the ISI Mark Scheme with effect from 07 September 2024 under the Gypsum Based Building Material (Quality Control) Amendment Order, 2024. No separate customs-clearance overlay beyond BIS applies to this tariff line.
- 1Identify which IS standard governs the specific product variant: IS 2095 (Part 1):2011 for standard gypsum plaster boards, IS 17400:2021 for glass fibre reinforced gypsum panels, IS 2095 (Part 2):2022 for coated or laminated gypsum plaster boards, and IS 2095 (Part 3):2022 for reinforced gypsum plaster boards and ceiling tiles.IS 2095 (Part 1):2011; IS 2095 (Part 2):2022; IS 2095 (Part 3):2022; IS 17400:2021 · Gypsum Based Building Material (Quality Control) Amendment Order, 2024 · S.O. 1153(E) dated 06-03-2024
- 2Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the applicable IS standard and part. Verify the supplier's CM/L number, licensed product scope, part coverage, and manufacturing facility address on the BIS online register before placing the purchase order.Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · S.O. 1153(E) dated 06-03-2024
- 3Ensure every product unit bears the ISI mark and the supplier's CM/L number in accordance with Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself, not on packaging alone.Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · Gypsum Based Building Material (Quality Control) Amendment Order, 2024
- 4Quote the supplier's BIS CM/L number on the bill of entry. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or product-scope-mismatched CM/L triggers consignment detention.BIS Act, 2016 · Customs Act, 1962 · S.O. 5058(E) dated 15-11-2024
- 5If the consignment is pre-enforcement declared stock (imported before 07-09-2024) or an R&D import of up to 200 pieces per financial year for gypsum building material manufacturing, retain a chartered-accountant-certified declaration or R&D records. These exemptions are narrow and do not permit commercial sale.Gypsum Based Building Material (Quality Control) Amendment Order, 2024 · S.O. 1153(E) dated 06-03-2024; S.O. 5058(E) dated 15-11-2024
The single most common error on this tariff line is treating HSN 6806 90 00 as a single-standard obligation and sourcing a CM/L verified only against IS 2095 (Part 1):2011, when the actual consignment comprises glass fibre reinforced panels (IS 17400:2021), laminated boards (IS 2095 Part 2:2022), or reinforced ceiling tiles (IS 2095 Part 3:2022). A CM/L that covers one part does not cover the others; customs detains any unit whose product type falls outside the licensed scope, regardless of whether the supplier holds a valid CM/L for a different part.