Water cooler
Water coolers, commercial refrigerating and cooling equipment
HSN 8418 69 20 (Water cooler) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022, and to a Directorate General of Foreign Trade (DGFT) import licence under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000, where the equipment contains scheduled ODS. Petroleum and Explosives Safety Organisation (PESO) approval is required for any pressure vessel or cylinder component, and DGFT policy controls under General Note 8(a) of the ITC (HS) import policy apply as an additional overlay.
- EPR authorisation from CPCB
- Import licence from DGFT
- PESO approval from PESO
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain EPR authorisation from the Central Pollution Control Board before importing water coolers classified under Schedule I of the E-Waste (Management) Rules, 2022. EPR authorisation is not required for micro-enterprises as defined under the MSMED Act, 2006; document the micro-enterprise status at the bill of entry if claiming exemption.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2Where the water cooler contains a scheduled ozone depleting substance (ODS), secure a DGFT import licence under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000 before shipment. Products that do not contain ODS must carry a label to that effect on the equipment before import.Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000 · General Note 8(a) of the ITC (HS) Import Policy
- 3Where the consignment includes pressure vessels or cylinders, apply for PESO import approval through the PESO online system prior to arrival. Approval requires submission of the manufacturer's particulars, ISO certificate, cylinder specifications and drawings, batch numbers, hydro-test certificate, and a third-party inspection certificate.Gas Cylinders Rules, 2016 · CBIC Instruction 12/2021-Cus dated 25-05-2021 · PESO press release dated 15-05-2021 (Release ID 1718815)
The most frequent oversight on this tariff line is treating the ODS licence and the EPR authorisation as mutually exclusive obligations — importers who confirm their refrigerant is ODS-free and obtain the label sometimes proceed without verifying EPR registration, which is a separate CPCB-administered obligation triggered by the product category (large cooling appliances), not by the refrigerant type. A consignment with a valid ODS-free label but no CPCB EPR authorisation will be detained at the port of entry pending EPR compliance, attracting demurrage and potential confiscation under the E-Waste (Management) Rules, 2022.