Split air-conditioner two tonnes and above
Split air conditioners of two tonnes and above cooling capacity
HSN 8415 82 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 under the Air Conditioner and Its Related Parts Hermetic Compressor and Temperature Sensing Controls (Quality Control) Amendment Order 2025, notified under S.O. 4354(E). Extended Producer Responsibility authorisation, Bureau of Energy Efficiency labelling compliance, and Ozone Depleting Substances licensing administered by the Directorate General of Foreign Trade 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 on the BIS online register against IS 1391 (Part 2):2018 for split-type units or IS 8148:2018 for ducted and package configurations. The licensed scope must cover the specific cooling capacity, model series, and manufacturing facility of the consignment.IS 1391 (Part 2):2018; IS 8148:2018; Air Conditioner and Its Related Parts Hermetic Compressor and Temperature Sensing Controls (QC) 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 per Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself and on the rating plate — not on outer packaging alone.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018; Air Conditioner and Its Related Parts Hermetic Compressor and Temperature Sensing Controls (QC) Amendment Order 2025
- 3If the units contain ozone-depleting substances listed in Schedule VII of the ODS Rules, obtain an import licence from the Directorate General of Foreign Trade under Rule 10 of the Ozone Depleting Substances Rules, 2000. Units that do not contain ODS must carry a label to that effect before import.Rule 10 of the Ozone Depleting Substances Rules, 2000; General Note 8(A) of the ITC (HS) Import Policy
- 4Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before import of air conditioners (excluding centralised air conditioning plants). 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
- 5Quote the BIS CM/L number, CPCB EPR authorisation number, and BEE labelling compliance reference on the bill of entry. Customs verifies each against the respective portal; any absent, expired, or scope-mismatched credential triggers consignment detention.BEE Notification 5506/BEE/S&L/AL/2025-26 dated 26-12-2025; BIS Act, 2016; Customs Act, 1962
The single most common error on this tariff line is presenting a CM/L licence valid for IS 1391 (Part 2):2018 split units when the consignment actually comprises ducted or package configurations governed by IS 8148:2018 — or vice versa. Each standard carries a distinct CM/L scope, and customs verification is model-code and standard-specific; a consignment whose bill of entry cites the wrong IS number against the physical units results in detention pending re-examination, with demurrage and ground rent accruing from the date of arrival.