Manure spreaders

Agricultural manure spreaders and liquid dispersal machinery

CPCB CLEARANCE

HSN 8432 41 00 (Manure spreaders) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under Schedule I of the E-Waste (Management) Rules, 2022, notified vide G.S.R. 801(E) dated 02-11-2022, where the imported equipment constitutes an electrical or electronic tool for spreading or dispersing liquid or gaseous substances. Central Board of Indirect Taxes and Customs (CBIC) policy controls apply as an additional customs overlay.

What this is

HSN code

8432 41 00

Chapter

84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary regulator

CPCB · E-Waste (Management) Rules, 2022 (Schedule I, EPR authorisation)

Customs documentation

EPR authorisation from CPCB
MSME micro-enterprise certificate from CBIC
Classification declaration to CBIC

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.

Compliance steps

1
Determine whether the manure spreader to be imported is an electrical or electronic tool for spreading or dispersing liquid or gaseous substances as described in Schedule I of the E-Waste (Management) Rules, 2022. If so, obtain EPR authorisation from the Central Pollution Control Board before filing the bill of entry.
Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
2
If the importing entity qualifies as a micro enterprise under the MSME Development Act, 2006, document this status at the bill of entry, as EPR authorisation does not apply to such enterprises. Retain the Udyam registration as evidence of micro-enterprise status for customs verification.
E-Waste (Management) Rules, 2022 · MSME Development Act, 2006
3
Confirm that any accompanying power take-off (PTO) or transmission shafts are not co-imported under this tariff item; such components are classifiable under tariff item 8483 10 99 and must be declared separately at the bill of entry.
CBIC Circular 02/2014-Cus dated 09-01-2014

A word of counsel

The most common error on this tariff line is failing to assess whether an electrically or electronically powered manure spreader falls within Schedule I of the E-Waste (Management) Rules, 2022 before clearance. A purely mechanical spreader may not attract EPR obligations, but an electric-motor-driven or electronically controlled unit does — and importing without CPCB EPR authorisation exposes the consignment to detention and penalty even where the equipment is otherwise fit for agricultural use. The micro-enterprise exemption must be affirmatively demonstrated; customs officers will not infer it.

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Frequently asked

Does HSN 8432 41 00 require BIS certification?

No, no BIS Quality Control Order covers manure spreaders under this tariff line. Import is governed by Central Pollution Control Board Extended Producer Responsibility authorisation under Schedule I of the E-Waste (Management) Rules, 2022, where the equipment is an electrical or electronic spreading tool, with CBIC customs policy controls as an overlay.

Does the EPR authorisation requirement apply to all manure spreaders under this HSN?

No. EPR authorisation under G.S.R. 801(E) applies only where the imported manure spreader is an electrical or electronic tool for dispersing liquid or gaseous substances as listed in Schedule I of the E-Waste (Management) Rules, 2022; purely mechanical spreaders and imports by MSME micro enterprises are outside its scope.

Can PTO shafts supplied with the manure spreader be cleared under HSN 8432 41 00?

No. Transmission shafts and power take-off shafts are classifiable under tariff item 8483 10 99 per CBIC Circular 02/2014-Cus dated 09-01-2014, and must be declared and assessed separately; bundling them under 8432 41 00 constitutes a misclassification.

Last verified against gazette notifications: 2026-05-16. Source: CPCB / CBIC / Indian Customs CUSDATA.