Other
Window, wall, ceiling or floor air conditioning machines, self-contained or split-system
HSN 8415 10 90 (window, wall, ceiling and floor-mounted air conditioning machines, self-contained and split-system) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 1391 (Part 1):2017 and IS 1391 (Part 2):2018 for room air conditioners, and IS 8148:2018 for ducted and package units, is mandatory under the ISI Mark Scheme with effect from 01 October 2023 under the Air Conditioner and Its Related Parts Hermetic Compressor and Temperature Sensing Controls (Quality Control) Amendment Order, 2025. Extended Producer Responsibility authorisation, Bureau of Energy Efficiency labelling, and ODS refrigerant prohibition administered by the Ministry of Environment, Forest and Climate Change and the Central Pollution Control Board apply as separate customs-clearance overlays.
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Verify the foreign manufacturer holds a current Bureau of Indian Standards CM/L licence against IS 1391 (Part 1):2017 (unitary/window units) or IS 1391 (Part 2):2018 (split-type), or IS 8148:2018 (ducted and package units) on the BIS online register. The licensed scope must cover the specific unit type, cooling capacity range, and manufacturing facility being shipped.IS 1391 (Part 1):2017; IS 1391 (Part 2):2018; IS 8148:2018 · Air Conditioner and Its Related Parts Hermetic Compressor and Temperature Sensing Controls (Quality Control) Amendment Order, 2025 · Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
- 2Ensure every unit bears the ISI mark and the supplier's CM/L licence number under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product nameplate, not packaging alone, and must correspond to the exact IS standard applicable to the unit type.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Air Conditioner and Its Related Parts Hermetic Compressor and Temperature Sensing Controls (Quality Control) Amendment Order, 2025
- 3Confirm the refrigerant charged in each unit is not a Group VI ozone-depleting substance. Import of air-conditioning equipment containing Group VI ODS is prohibited from 01 July 2015; import of air conditioners with refrigerants is prohibited under DGFT Notification 41/2015-20 dated 15-10-2020.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 · General Note 8(A) of the ITC (HS) Import Policy
- 4Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before import. Micro enterprises as defined under the MSMED Act, 2006 are exempt. Quote the EPR authorisation number on the bill of entry alongside the BIS CM/L number.Schedule-I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 5Ensure compliance with the Bureau of Energy Efficiency (Appliance Labelling and Compliance) Regulations, 2026, and verify any applicable exemption under S.O. 4354(E) and its amendment notifications S.O. 1518(E), S.O. 4671(E), S.O. 5095(E), S.O. 5972(E), S.O. 32(E), S.O. 695, and S.O. 1815(E). Second-hand air conditioners are restricted under paragraph 2.31 of the Foreign Trade Policy.BEE Notification 5506/BEE/S&L/AL/2025-26 dated 26-12-2025 · S.O. 4354(E) dated 05-12-2019 and amendment notifications as amended · Para 2.31 of the Foreign Trade Policy
The single most common error on this tariff line is applying a single CM/L licence number across multiple unit types — for instance, using a licence granted for IS 1391 (Part 1):2017 unitary window units to cover split-system units, which require a distinct licence against IS 1391 (Part 2):2018, or ducted units requiring IS 8148:2018. Customs cross-checks the declared IS standard against the CM/L scope at the port; a unit-type or standard mismatch triggers consignment detention and, in the absence of a conforming CM/L, potential confiscation and monetary penalty under the BIS Act, 2016.