Refrigerated farm tanks, industrial ice cream freezer
Refrigerated farm tanks and industrial ice cream freezers
HSN 8418 69 50 (Refrigerated farm tanks, industrial ice cream freezer) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility authorisation under the E-Waste (Management) Rules, 2022, and to Petroleum and Explosives Safety Organisation (PESO) import approval under the Gas Cylinders Rules, 2016. The Directorate General of Foreign Trade (DGFT) also imposes an ODS-licence condition under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000, where the equipment contains or is designed for ozone-depleting refrigerants.
- EPR authorisation from CPCB
- Import approval from PESO
- ODS licence 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 (EPR) authorisation from the Central Pollution Control Board before filing the bill of entry, unless the importer qualifies as a micro-enterprise under the MSME Development Act, 2006. Refrigerators, freezers, and large cooling appliances fall under Schedule I of the E-Waste (Management) Rules, 2022; import without valid EPR authorisation exposes the consignment to detention.E-Waste (Management) Rules, 2022 · Schedule I · G.S.R. 801(E) dated 02-11-2022
- 2Secure PESO import approval through the PESO online system before the consignment is dispatched. Every foreign manufacturer or importer must apply online; the approval requires submission of the manufacturer's particulars, ISO certificate, list of cylinders with specifications, drawings and batch numbers, hydro-test certificate, and 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)
- 3Where the equipment contains or is designed for ozone-depleting substances listed in Schedule VII of the ODS Rules, obtain a DGFT import licence under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000. Equipment confirmed ODS-free must carry a label to that effect before import, per 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
The most common error on this tariff line is importing under the belief that only one of the three regulatory tracks applies. CPCB EPR authorisation, PESO approval, and the DGFT ODS-licence condition are independent obligations that can all apply simultaneously to a single consignment of industrial refrigeration equipment. An ODS-free unit still requires EPR authorisation (unless micro-enterprise-exempt) and PESO clearance; missing any one track is sufficient grounds for customs detention and ground rent accumulation at the port of entry.