Other
Automotive air conditioning units for persons in vehicles
HSN 8415 20 90 (Other automotive air conditioning units) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022 and to Ministry of Environment, Forest and Climate Change (MoEFCC) licensing controls under the Ozone Depleting Substances (ODS) Rules, 2000. Import of units containing ozone-depleting substances requires a licence from the Directorate General of Foreign Trade (DGFT) under General Note 8(a) of the ITC (HS) import policy; units free of ODS must carry a label confirming that status before import.
- EPR authorisation from CPCB
- Import licence from DGFT
- ODS-free label from importer
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before the bill of entry, unless the importing entity qualifies as a micro enterprise under the MSME Development Act, 2006. Air conditioners (excluding centralised air conditioning plants) fall under Schedule I of the E-Waste (Management) Rules, 2022, and import without a current EPR authorisation attracts detention and penalty.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2If the unit contains any ozone-depleting substance listed in Schedule VII of the ODS Rules, 2000, secure an import licence from DGFT before shipment. Units that are ODS-free must carry a label stating that fact on the product before import, as required under Rule 10 of the ODS Rules, 2000 read with General Note 8(a) of the ITC (HS) Import Policy.Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000 · General Note 8(a) of the ITC (HS) Import Policy
The most common error on this tariff line is treating the ODS licence requirement and the EPR authorisation as alternatives rather than independent, concurrent obligations. An importer who secures the DGFT ODS licence for refrigerant-containing units but neglects CPCB EPR registration faces separate enforcement under the E-Waste (Management) Rules, 2022 — including seizure of the consignment — regardless of ODS compliance. The micro-enterprise exemption from EPR is narrow and requires affirmative Udyam registration; absent that credential, EPR authorisation is mandatory before out-of-charge.