Domestic type
Non-electric domestic instantaneous or storage water heaters
HSN 8419 19 10 (non-electric domestic instantaneous or storage water heaters) is covered by Bureau of Indian Standards Quality Control Orders across multiple product sub-types. Conformity is mandatory under the ISI Mark Scheme against IS 15558 for LPG instantaneous water heaters with effect from 10 October 2018, IS 12933 (Parts 1 and 2):2003 for solar flat-plate collectors, and IS 16544:2016 or IS 16542:2016 for evacuated-tube solar water heating systems with effect from 14 April 2025. Bureau of Energy Efficiency labelling and Petroleum and Explosives Safety Organisation approval apply as separate customs-clearance overlays.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Identify the exact sub-type being imported before sourcing: LPG instantaneous water heaters require CM/L against IS 15558; solar flat-plate collectors require CM/L against IS 12933 (Parts 1 and 2):2003; evacuated-tube systems require CM/L against IS 16544:2016 and storage tanks against IS 16542:2016. Verify the correct CM/L licence on the BIS online register before placing any purchase order.Domestic Water Heater for Use with Liquefied Petroleum Gas (Quality Control) Order, 2018 · S.O. 5244(E) dated 10-10-2018; S.O. 4485(E) dated 08-10-2024
- 2Ensure every unit bears the ISI mark and the supplier's CM/L number, applied per Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018. The mark must appear on the product itself; marking on packaging alone does not satisfy the requirement.Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · S.O. 4485(E) dated 08-10-2024 · S.O. 5244(E) dated 10-10-2018
- 3For LPG water heaters, verify that the Petroleum and Explosives Safety Organisation approval is in place for the manufacturer and product model before shipment. PESO approval is required under the Gas Cylinders Rules, 2016 and must accompany the consignment documentation.Gas Cylinders Rules, 2016 · CBIC Instruction 12/2021-Cus dated 25-05-2021
- 4Ensure compliance with the Bureau of Energy Efficiency (Appliance Labelling and Compliance) Regulations, 2026 for products within the applicable labelling scope. The BEE labelling reference must be present in consignment-level documentation at the time of customs filing.BEE Notification 5506/BEE/S&L/AL/2025-26 dated 26-12-2025
- 5Quote the supplier's BIS CM/L number and the applicable IS standard on the bill of entry, alongside the PESO approval reference for LPG heaters and the BEE labelling reference where applicable. Customs verifies the CM/L in real time; an absent, expired, or scope-mismatched licence triggers consignment detention.BIS Act, 2016 · Customs Act, 1962 · S.O. 5244(E) dated 10-10-2018; S.O. 4485(E) dated 08-10-2024; S.O. 189(E) dated 17-02-2003
The single most common error on this tariff line is treating HSN 8419 19 10 as a single-standard obligation and sourcing a CM/L against only IS 15558, when the consignment in fact comprises solar flat-plate collectors or evacuated-tube systems governed by IS 12933, IS 16544, or IS 16542. Each sub-type has a distinct IS reference and a distinct CM/L scope; customs verification is product-type-specific, and a CM/L valid for LPG heaters provides no coverage for solar collectors, resulting in detention of the solar-collector portion of a mixed consignment.