Other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or freezing equipment

Refrigerating furniture (display counters, cabinets, showcases)

CPCB CLEARANCE · PESO CLEARANCE · +1 OTHER PGAS

HSN 8418 50 00 (refrigerating display furniture) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022 and an ozone-depleting-substance import licence from the Directorate General of Foreign Trade (DGFT) under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000. Petroleum and Explosives Safety Organisation (PESO) approval applies where the unit incorporates pressure vessels or refrigerant cylinders, and the Ministry of Environment, Forest and Climate Change (MEFCC) environmental overlay applies concurrently.

What this is

HSN code

8418 50 00

Chapter

84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary regulator

CPCB · E-Waste (Management) Rules, 2022 (EPR authorisation); ODS Rules, 2000

Customs documentation

EPR authorisation from CPCB
ODS import licence from DGFT
PESO approval from PESO

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

PESOPESO·Petroleum and Explosives Safety Organisation

MEFCCMEFCC·Ministry of Environment, Forest and Climate Change

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain an Extended Producer Responsibility authorisation from the Central Pollution Control Board covering large cooling appliances before the bill of entry is filed. EPR authorisation is mandatory for importers of refrigerators, freezers, and large cooling appliances listed under Schedule I of the E-Waste (Management) Rules, 2022; the exemption for micro-enterprises as defined under the MSME Development Act, 2006 applies only where the importer qualifies.
E-Waste (Management) Rules, 2022 · Schedule I · G.S.R. 801(E) dated 02-11-2022
2
Secure an ODS import licence from the Directorate General of Foreign Trade under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000 before shipment. Where the refrigerating unit does not contain any ozone-depleting substance, affix a label declaring that fact on the product before import, as required by 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
3
Where the furniture incorporates pressure vessels or refrigerant cylinders, apply for PESO import approval through the PESO online system, submitting the manufacturer's particulars, ISO certificate, cylinder specifications and drawings, batch numbers, hydro-test certificate, and third-party inspection certificate. COVID-era relaxations under CBIC Instruction 12/2021-Cus dated 25-05-2021 applied only to medical-oxygen cylinders and are not a standing general exemption.
CBIC Instruction 12/2021-Cus dated 25-05-2021 · PESO online application system · Gas Cylinders Rules, 2016

A word of counsel

The most frequently missed obligation on this tariff line is the EPR authorisation from CPCB: importers treat the ODS licence as the only environmental clearance and arrive at the bill of entry without EPR registration. The two requirements are independent — the ODS licence does not discharge the EPR obligation, and non-compliance with the E-Waste (Management) Rules, 2022 exposes the importer to consignment detention and monetary penalty under the Environment (Protection) Act, 1986. Micro-enterprise status must be documented at the time of import to invoke the EPR exemption; it cannot be claimed retrospectively.

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Frequently asked

Does HSN 8418 50 00 require BIS certification?

No. No BIS Quality Control Order covers this tariff line. Import is governed by the Central Pollution Control Board EPR authorisation under the E-Waste (Management) Rules, 2022, a DGFT ODS import licence under the Ozone Depleting Substances (ODS) Rules, 2000, and PESO approval where pressure vessels are incorporated.

Does the EPR authorisation requirement apply to all importers of this product?

EPR authorisation under the E-Waste (Management) Rules, 2022 applies to all importers of large cooling appliances listed in Schedule I, with the sole exception of micro-enterprises as defined under the MSME Development Act, 2006; all other importers, regardless of size, must hold current CPCB authorisation at the bill-of-entry stage.

When is PESO approval not required for refrigerating display furniture under this HSN?

PESO approval is required only where the unit incorporates pressure vessels or refrigerant cylinders; display counters and showcases whose refrigerating circuit does not include a separately classified pressure vessel or cylinder may fall outside the Gas Cylinders Rules, 2016 and Explosives Rules, 2008 scope, but the importer must confirm this classification with PESO before import.

Last verified against gazette notifications: 2026-05-16. Source: CPCB / PESO / MEFCC / DGFT / CBIC / Indian Customs CUSDATA.