Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles
Refrigeration equipment for leather industry manufacturing
HSN 8418 69 40 (refrigeration equipment for leather industries) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022, and to Petroleum and Explosives Safety Organisation (PESO) import approval requirements where the equipment incorporates pressure vessels or gas cylinders. Import is further conditioned on a Directorate General of Foreign Trade (DGFT) licence under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000 where the equipment contains or uses ozone-depleting substances, with a label-clearance requirement for ODS-free units.
- EPR authorisation from CPCB
- Import approval from PESO
- 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.
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board covering refrigerators and large cooling appliances listed under Schedule I of the E-Waste (Management) Rules, 2022. EPR authorisation is not required if the importer qualifies as a micro-enterprise under the MSMED Act, 2006; document that status at the bill of entry.E-Waste (Management) Rules, 2022 · Schedule I · G.S.R. 801(E) dated 02-11-2022
- 2If the refrigeration equipment contains or uses ozone-depleting substances, secure a DGFT import licence under Rule 10 of the Ozone Depleting Substances Rules, 2000 (Schedule VII, Group as applicable) before shipment. Equipment that is ODS-free must carry a label to that effect on the unit prior to import, per 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
- 3Where the equipment incorporates pressure vessels or gas cylinders, apply for PESO import approval through the PESO online system before filing the bill of entry, submitting the manufacturer's particulars, ISO certificate, cylinder specifications, drawings, batch numbers, hydro-test certificate, and third-party inspection certificate.Gas Cylinders Rules, 2016 · Press Release ID 1718815 dated 15-05-2021 · CBIC Instruction 12/2021-Cus dated 25-05-2021
The most frequent error on this tariff line is treating the ODS-licence obligation and the CPCB EPR authorisation as mutually exclusive — importers focus on one and overlook the other. Even where the refrigeration unit is ODS-free (requiring only a label declaration to DGFT rather than a full licence), the CPCB EPR authorisation remains independently mandatory for all non-micro-enterprise importers; arriving at port without the EPR authorisation results in consignment detention and demurrage pending regularisation under the E-Waste (Management) Rules, 2022.