Heat pumps other than air conditioning machines of heading 8415

Heat pumps, refrigeration and cooling equipment (non-AC)

CPCB CLEARANCE · PESO CLEARANCE · +1 OTHER PGAS

HSN 8418 61 00 (Heat pumps other than air conditioning machines of heading 8415) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility authorisation under the E-Waste (Management) Rules, 2022, and to Directorate General of Foreign Trade (DGFT) licensing under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000. Petroleum and Explosives Safety Organisation (PESO) approval applies where the equipment incorporates pressure vessels or cylinders, and the Ministry of Environment, Forest and Climate Change (MoEFCC) ODS licensing overlay is enforced at the bill-of-entry stage.

What this is

HSN code

8418 61 00

Chapter

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

Primary regulator

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

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 (EPR) authorisation from the Central Pollution Control Board for import of refrigerators, freezers, and large cooling appliances listed under Schedule I of the E-Waste (Management) Rules, 2022, before filing the bill of entry. This obligation does not apply to micro-enterprises as defined under the MSMED Act, 2006.
E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
2
Secure a DGFT import licence under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000, for domestic and commercial refrigeration, heat pump, and air-conditioning equipment in Schedule VII. Where the equipment is ODS-free, affix a label to that effect on the product prior to import, as required by General Note 8(a) of the ITC (HS) Import Policy.
Rule 10 of the ODS Rules, 2000 · General Note 8(a) of ITC (HS) Import Policy
3
Where the heat pump incorporates pressure vessels or cylinders, apply for PESO import approval through the PESO online system, submitting the manufacturer's particulars, ISO certificate, cylinder specifications, drawings, batch numbers, hydro test certificate, and third-party inspection certificate. Customs clearance without prior PESO approval is permitted only under the COVID-relief exemption notified in CBIC Instruction 12/2021-Cus dated 25-05-2021, which is limited to medical-oxygen cylinder imports for pandemic relief activities.
CBIC Instruction 12/2021-Cus dated 25-05-2021 · Press Release dated 15-05-2021, Release ID 1718815

A word of counsel

The most common error on this tariff line is importing heat pumps without CPCB EPR authorisation on the assumption that the obligation attaches only post-sale. EPR authorisation is a pre-import requirement for producers and importers of Schedule I E-Waste (Management) Rules appliances; a consignment cleared without it exposes the importer to confiscation and monetary penalty under the Environment (Protection) Act, 1986, and CPCB has the authority to direct re-export of non-compliant consignments. Verify MSME micro-enterprise status before claiming the EPR exemption, since a classification error triggers retrospective liability.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 8418 61 00 require BIS certification?

No, heat pumps under this tariff line are not covered by a BIS Quality Control Order. Import is governed by the Central Pollution Control Board's EPR authorisation regime under the E-Waste (Management) Rules, 2022, and by the DGFT ODS-licence requirement under Rule 10 of the Ozone Depleting Substances Rules, 2000.

Does the ODS licence from DGFT apply even if the heat pump contains no ozone-depleting substance?

Where the equipment contains no ODS, a DGFT import licence is not required, but the importer must ensure the product carries a label stating it does not contain ODS, as mandated by General Note 8(a) of the ITC (HS) Import Policy and Rule 10 of the ODS Rules, 2000.

Is a micro-enterprise importer exempt from the CPCB EPR authorisation requirement?

Yes. EPR authorisation under the E-Waste (Management) Rules, 2022 does not apply to micro-enterprises as defined in the MSMED Act, 2006; however, the importer must substantiate micro-enterprise status at the bill of entry, and the DGFT ODS-licence obligation remains unaffected by this exemption.

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