Split system
Split-system room air conditioners for fixed installation
HSN 8415 10 10 (split-system room air conditioners) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 1391 (Part 2):2018 for split-type units and IS 8148:2018 for ducted and packaged units is mandatory under the ISI Mark Scheme with effect from 01 October 2023. Extended Producer Responsibility authorisation under the E-Waste (Management) Rules, 2022 and Bureau of Energy Efficiency labelling apply as separate customs-clearance overlays; import of air conditioners pre-charged with refrigerants is prohibited under Directorate General of Foreign Trade policy.
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Verify the foreign manufacturer's BIS CM/L licence number against IS 1391 (Part 2):2018 (split-type) or IS 8148:2018 (packaged/ducted) on the BIS online register before placing the purchase order. Confirm the licence covers the specific model, cooling capacity, and manufacturing facility.IS 1391 (Part 2):2018; IS 8148:2018; Air Conditioner and Its Related Parts Hermetic Compressor and Temperature Sensing Controls (QC) Amendment Order, 2025; Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018
- 2Ensure every unit bears the ISI mark and the supplier's CM/L number as required by Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself and be traceable to the licensed manufacturing facility and model.Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018; Air Conditioner and Its Related Parts Hermetic Compressor and Temperature Sensing Controls (QC) Amendment Order, 2025
- 3Confirm the consignment is not pre-charged with refrigerant; import of air conditioners with refrigerants is prohibited. Also verify the units contain no Group VI ozone-depleting substances, which are prohibited from import in air-conditioning and refrigeration equipment.DGFT Notification 41/2015-20 dated 15-10-2020; S.O. 670(E) dated 19-07-2000; S.O. 1033(E) dated 13-03-2014; Rule 10(1A) of the ODS Rules (as amended); General Note 8(A) of the ITC (HS) Import Policy
- 4Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before import. MSMED-registered micro enterprises are exempt. Quote the EPR authorisation number on the bill of entry; centralised air conditioning plants are excluded from this EPR requirement.Schedule-I of the E-Waste (Management) Rules, 2022; G.S.R. 801(E) dated 02-11-2022
- 5Ensure compliance with Bureau of Energy Efficiency (Appliance Labelling and Compliance) Regulations, 2026 and quote the BIS CM/L number, CPCB EPR authorisation, and BEE labelling reference on the bill of entry. Customs verifies each independently; any absent, expired, or scope-mismatched credential triggers consignment detention. Second-hand air conditioner imports are restricted under Para 2.31 of the Foreign Trade Policy.BEE Notification 5506/BEE/S&L/AL/2025-26 dated 26-12-2025; Para 2.31 of the Foreign Trade Policy; BIS Act, 2016; Customs Act, 1962
The single most common error on this tariff line is sourcing split-system units from a CM/L-licensed manufacturer without verifying that the licence specifically covers the split-type sub-scope under IS 1391 (Part 2):2018 rather than only the unitary window-type scope under IS 1391 (Part 1):2017. The two parts are separately licensed; a CM/L covering Part 1 does not authorise the ISI mark on Part 2 split-type units. Customs has refused clearance on consignments where the bill of entry quotes a valid CM/L number that, on real-time portal verification, maps to the wrong part.