Other
Interchangeable milling tools for hand tools and machine-tools
HSN 8207 70 90 (Other tools for milling) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022, notified vide G.S.R. 801(E) dated 02-11-2022. The EPR authorisation requirement applies to milling or similar processing equipment for wood, metal, and other materials as listed in Schedule I of the E-Waste (Management) Rules, 2022, with a carve-out for micro-enterprises as defined under the MSME Development Act, 2006.
- EPR authorisation from CPCB
- Schedule-I compliance declaration to CBIC
- MSME micro-enterprise certificate from MSME Ministry
- 1Obtain a valid Extended Producer Responsibility (EPR) authorisation from the Central Pollution Control Board before filing the bill of entry. The authorisation covers import of equipment for milling or similar processing of wood, metal, and other materials listed in Schedule I of the E-Waste (Management) Rules, 2022, with the exception of large-scale stationary industrial tools.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · Schedule I
- 2If the importing entity qualifies as a micro-enterprise under the MSME Development Act, 2006, document and maintain the Udyam registration as evidence of micro-enterprise status; EPR authorisation does not apply to such entities and the supporting certificate should be available for customs verification at the bill of entry stage.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022; MSME Development Act, 2006
The most frequent error on this tariff line is assuming that the large-scale stationary industrial tools exclusion covers the entire consignment when only some items within it qualify for that carve-out. CPCB EPR authorisation must cover every Schedule-I product in the import; a mixed consignment where excluded and non-excluded items are co-shipped without separate EPR coverage for the non-excluded items renders the entire consignment liable to detention and refusal of out-of-charge until compliant authorisation documentation is produced.