Electrical
Electrical upright freezers not exceeding 900 litres capacity
HSN 8418 40 10 (electrical upright freezers, not exceeding 900 l) is subject to Bureau of Energy Efficiency (BEE) mandatory star-labelling under the Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026. Central Pollution Control Board (CPCB) Extended Producer Responsibility authorisation under the E-Waste (Management) Rules, 2022 and an ODS-licence or ODS-free label declaration administered by the Directorate General of Foreign Trade (DGFT) under Rule 10 of the Ozone Depleting Substances Rules, 2000 apply as additional clearance requirements.
- Energy label compliance from BEE
- EPR authorisation from CPCB
- ODS licence or ODS-free label from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Ensure the consignment bears a valid BEE star label in compliance with the Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026. Compliance documentation must be in order at the bill of entry stage; non-compliant appliances are liable to detention and refusal of out-of-charge.BEE Notification No. 5506/BEE/S&L/AL/2025-26 dated 26-12-2025
- 2Verify and upload Extended Producer Responsibility authorisation issued by the Central Pollution Control Board covering refrigerators and freezers listed under Schedule I of the E-Waste (Management) Rules, 2022. The EPR obligation does not apply to micro enterprises as defined under the MSME Development Act, 2006.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 3If the freezer contains an ozone-depleting substance (ODS), obtain a DGFT import licence under Rule 10 of the Ozone Depleting Substances Rules, 2000 before filing the bill of entry. If the product is ODS-free, affix a label to that effect on the consignment as required by General Note 8(A) of the ITC (HS) Import Policy.Rule 10 of the Ozone Depleting Substances Rules, 2000 · General Note 8(A) of the ITC (HS) Import Policy
The most common error on this tariff line is satisfying the BEE labelling requirement while overlooking that the EPR authorisation from CPCB and the ODS-licence or ODS-free label are independent obligations that must be concurrently fulfilled. An importer holding a current BEE-compliant label but lacking EPR authorisation remains in breach of the E-Waste (Management) Rules, 2022, and customs will refuse out-of-charge; micro-enterprise status under the MSME Development Act, 2006 must be affirmatively established to claim the EPR exemption.