Other
Non-electric instantaneous or storage water heaters (solar flat-plate collectors, evacuated tube systems)
HSN 8419 19 20 (non-electric instantaneous or storage water heaters) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 12933 (solar flat-plate collectors), IS 16544:2016 (all-glass evacuated tube systems), IS 16542:2016 (storage water tanks), IS 15558 (LPG instantaneous heaters), and IS 302-2-201 (electric immersion heaters) is mandatory under the ISI Mark Scheme, with the solar water heating systems obligation effective 14 April 2025. Bureau of Energy Efficiency labelling and Petroleum and Explosives Safety Organisation approval apply as separate customs-clearance overlays for the relevant product sub-types.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Identify the precise sub-type of the consignment and match it to the applicable Indian Standard: IS 12933 (Parts 1 and 2):2003 for solar flat-plate collectors, IS 16544:2016 for all-glass evacuated tube systems, IS 16542:2016 for their storage water tanks, IS 15558 for LPG instantaneous heaters, and IS 302-2-201 for electric immersion heaters. Verify the supplier's BIS CM/L licence number on the BIS online register against the specific IS and manufacturing facility before placing the purchase order.S.O. 4485(E) dated 08-10-2024 · S.O. 5244(E) dated 10-10-2018 · S.O. 189(E) dated 17-02-2003
- 2Ensure every article bears the ISI mark and the supplier's CM/L number, in accordance with Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself; marking only on packaging does not satisfy the requirement.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 4485(E) dated 08-10-2024
- 3For LPG instantaneous water heaters, verify PESO approval in addition to the BIS CM/L licence. Import of pressure vessels and associated equipment requires Petroleum and Explosives Safety Organisation authorisation under the Gas Cylinders Rules, 2016.Domestic Water Heater for Use with Liquefied Petroleum Gas (Quality Control) Order, 2018 · S.O. 5244(E) dated 10-10-2018 · 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 labelling scope. Quote the BEE labelling reference in the consignment-level documentation.BEE Notification 5506/BEE/S&L/AL/2025-26 dated 26-12-2025
- 5Quote the supplier's BIS CM/L number — and, where applicable, PESO approval details and the BEE labelling reference — on the bill of entry. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or IS-scope-mismatched licence triggers consignment detention.BIS Act, 2016 · Customs Act, 1962 · S.O. 4485(E) dated 08-10-2024
The single most common error on this tariff line is presenting a single CM/L licence that covers one water-heater sub-type as sufficient for a mixed consignment spanning multiple sub-types — for example, a licence against IS 12933 for flat-plate solar collectors does not extend to evacuated tube systems under IS 16544:2016 or to LPG instantaneous heaters under IS 15558. Each sub-type requires its own IS-specific CM/L, and customs can detain on a sub-type mismatch even when the primary product in the consignment is fully certified.