Split air-conditioner two tonnes and above
Split air conditioners of two tonnes and above capacity
HSN 8415 81 10 (split air conditioners of two tonnes and above) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 1391 (Part 2):2018 and IS 8148:2018 is mandatory under the ISI Mark Scheme with effect from 01 October 2023, pursuant to the Air Conditioner and Its Related Parts Hermetic Compressor and Temperature Sensing Controls (Quality Control) Amendment Order 2025 read with S.O. 4354(E). Bureau of Energy Efficiency labelling, Extended Producer Responsibility authorisation, and Ozone Depleting Substances import licensing apply as separate customs-clearance overlays.
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Verify the foreign manufacturer's BIS CM/L licence number on the BIS online register against IS 1391 (Part 2):2018 for split-type room air conditioners or IS 8148:2018 for ducted and package air conditioners of two tonnes and above. The licensed product scope and manufacturing facility must match the consignment before the purchase order is placed.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; S.O. 4354(E) dated 05-12-2019
- 2Ensure every unit bears the ISI mark and the supplier's CM/L number as required under 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.Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018; Air Conditioner and Its Related Parts Hermetic Compressor and Temperature Sensing Controls (Quality Control) Amendment Order 2025
- 3Obtain an import licence from the Directorate General of Foreign Trade under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000 if the equipment contains ODS. Units not containing ODS must carry a label to that effect before import as stipulated under General Note 8(A) of the Import Policy.Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000; General Note 8(A) of the ITC (HS) Import Policy
- 4Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board under the E-Waste (Management) Rules, 2022 before import. MSMED-registered micro enterprises are exempt. Quote the EPR authorisation number on the bill of entry.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 for units within the labelling scope. Quote the BIS CM/L number, EPR authorisation reference, ODS licence status, and BEE labelling reference on the bill of entry; customs verifies each independently and detention follows if any is absent, expired, or scope-mismatched.BEE Notification 5506/BEE/S&L/AL/2025-26 dated 26-12-2025; BIS Act, 2016; Customs Act, 1962
The most common oversight on this tariff line is applying IS 1391 (Part 1):2017 — which governs unitary window-type room air conditioners — to split-type units of two tonnes and above, when the governing standard is IS 1391 (Part 2):2018 (and IS 8148:2018 for ducted or package configurations). A CM/L licence held against Part 1 does not cover split-type units; customs real-time verification against the BIS register on the part-specific scope triggers detention even where the manufacturer holds a valid licence for a different sub-category of the same IS number.