For buses

Air conditioning units for buses and motor vehicles

CPCB CLEARANCE · MEFCC CLEARANCE

HSN 8415 20 10 (Air conditioning units for buses) is subject to Central Pollution Control Board (CPCB) and Ministry of Environment, Forest and Climate Change (MoEFCC) controls under the Ozone Depleting Substances (ODS) Rules, 2000, requiring a Directorate General of Foreign Trade (DGFT) licence for scheduled ODS-containing units. Extended Producer Responsibility (EPR) authorisation under Schedule I of the E-Waste (Management) Rules, 2022 applies as an additional overlay for importers of air-conditioners, with a micro-enterprise exemption under the MSMED Act, 2006.

What this is

HSN code

8415 20 10

Chapter

84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary regulator

CPCB · Ozone Depleting Substances (ODS) Rules, 2000; E-Waste (Management) Rules, 2022

Customs documentation

ODS import licence from DGFT
EPR authorisation from CPCB
ODS-free label declaration from importer

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

MEFCCMEFCC·Ministry of Environment, Forest and Climate Change

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps

1
Obtain a DGFT licence before import if the air-conditioning unit contains an ozone depleting substance listed in Schedule VII of the ODS Rules, 2000. Units that do not contain ODS are exempt from the licence requirement but must carry a label declaring the absence of ODS prior to import, per General Note 8(a) of the Import Policy.
Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000 · General Note 8(a) of ITC (HS) Import Policy
2
Verify and upload a valid Extended Producer Responsibility authorisation issued by CPCB before the bill of entry is filed. EPR authorisation is required under Schedule I of the E-Waste (Management) Rules, 2022 for imports of air-conditioners, excluding centralised air-conditioning plants. This obligation does not apply to micro-enterprises as defined under the MSMED Act, 2006.
Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022

A word of counsel

The most frequent error on this tariff line is conflating the ODS licence regime with the EPR authorisation — they are independent obligations triggered by different statutes, and satisfying one does not discharge the other. An importer who secures the DGFT ODS licence but has not obtained CPCB EPR authorisation will face detention and demurrage at the port of entry. Micro-enterprise importers should retain documentary evidence of their MSMED registration before relying on the EPR exemption, as customs officers routinely verify the claim.

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Frequently asked

Does HSN 8415 20 10 require BIS certification?

No, no BIS Quality Control Order covers vehicular air-conditioning units under this tariff line. Import is governed by the Central Pollution Control Board and Ministry of Environment, Forest and Climate Change under the Ozone Depleting Substances (ODS) Rules, 2000 and the E-Waste (Management) Rules, 2022, with DGFT administering the ODS licence condition.

Is the ODS licence required when the bus air-conditioning unit contains no ozone depleting substance?

No. Units that do not contain ODS are exempt from the DGFT licence requirement under Rule 10 of the ODS Rules, 2000, but must carry a label clearly stating the absence of ODS before the consignment is imported, as required by General Note 8(a) of the Import Policy.

Does the EPR authorisation requirement apply to all importers of this HSN?

No. EPR authorisation under Schedule I of the E-Waste (Management) Rules, 2022 (G.S.R. 801(E) dated 02-11-2022) does not apply to micro-enterprises as defined in the MSMED Act, 2006; all other importers of air-conditioners under this tariff line must hold a current CPCB EPR authorisation.

Last verified against gazette notifications: 2026-05-16. Source: CPCB / MEFCC / DGFT / Indian Customs CUSDATA.