Flexographic printing machinery
Flexographic printing machinery (industrial flexo printers)
HSN 8443 16 00 (Flexographic printing machinery) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under Schedule I of the E-Waste (Management) Rules, 2022, notified via G.S.R. 801(E) dated 02-11-2022. The Directorate General of Foreign Trade (DGFT) applies a Restricted-import condition under Para 2.31 of the Foreign Trade Policy for second-hand capital goods in this category. EPR authorisation is not required for micro-enterprises as defined under the MSME Development Act, 2006.
- EPR authorisation from CPCB
- Import Licence from DGFT
- Second-hand goods declaration to CBIC
- 1Obtain EPR authorisation from the Central Pollution Control Board before filing the bill of entry. The authorisation is required for importers of printers including cartridges listed under Schedule I of the E-Waste (Management) Rules, 2022; it is mandatory unless the importer qualifies as a micro-enterprise under the MSME Development Act, 2006.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2If importing second-hand flexographic printing machinery, obtain a DGFT import licence prior to shipment. Second-hand capital goods in this product category are classified as Restricted under Para 2.31 of the Foreign Trade Policy, and arrival without the licence will result in consignment detention.Para 2.31 of the Foreign Trade Policy · ITC (HS) Restricted-import policy
The most common error on this tariff line is importing new flexographic printing machinery without EPR authorisation on the assumption that EPR obligations arise only post-sale domestically. CPCB's E-Waste Rules treat the import act itself as the trigger for EPR authorisation; a bill of entry filed without a valid CPCB EPR registration is liable to detention and monetary penalty under the Environment (Protection) Act, 1986. Micro-enterprise status under the MSME Development Act, 2006 must be documented at the time of entry to claim the exemption — a post-clearance assertion is not accepted.