Other
Upright freezers not exceeding 900 litres capacity
HSN 8418 40 90 (upright freezers, other, not exceeding 900 l) is subject to Bureau of Energy Efficiency (BEE) mandatory star-labelling and compliance requirements 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 a Directorate General of Foreign Trade (DGFT) licence under the Ozone Depleting Substances (ODS) Rules, 2000 apply as additional clearance requirements where the product contains or uses ozone-depleting refrigerants.
- Star-label compliance from BEE
- EPR authorisation from CPCB
- ODS Import Licence from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Ensure the imported upright freezer bears a valid BEE star label and satisfies the Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026 before filing the bill of entry. Non-compliant consignments are liable to detention at the port of import.Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026 · Notification No. 5506/BEE/S&L/AL/2025-26 dated 26-12-2025
- 2Where the freezer is classified as refrigeration or air-conditioning equipment that contains ozone-depleting substances, obtain an ODS Import Licence from the Directorate General of Foreign Trade under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000. Products free of ODS must carry a label to that effect before import, as required by 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
- 3Obtain Extended Producer Responsibility (EPR) authorisation from the Central Pollution Control Board covering imported refrigerators and freezers listed under Schedule I of the E-Waste (Management) Rules, 2022. EPR authorisation is not required where the importer qualifies as a micro enterprise under the MSME Development Act, 2006.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
The most common error on this tariff line is treating the ODS licence as the primary compliance gate and overlooking the BEE star-labelling requirement, which applies independently and is the more common cause of consignment detention at port. The ODS obligation is contingent on refrigerant content — a freezer using a non-ODS refrigerant escapes the DGFT licence but still requires BEE-labelled compliance and CPCB EPR authorisation; conflating these two tracks routinely results in incomplete e-Sanchit documentation and out-of-charge refusal.