On cotton textile
Textile printing machinery on cotton substrate
HSN 8443 19 41 (printing machinery on cotton textile) 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. Import of second-hand capital goods of this type is Restricted under Para 2.31 of the Foreign Trade Policy, administered by the Directorate General of Foreign Trade (DGFT).
- EPR authorisation from CPCB
- Import licence from DGFT
- Second-hand goods declaration to CBIC
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry. The EPR obligation applies to importers of printers including cartridges listed under Schedule I of the E-Waste (Management) Rules, 2022; the authorisation must be current and available for customs verification. EPR does not apply to micro-enterprises as defined 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 capital goods — including photocopier machines or digital multifunction print and copying machines — confirm compliance with the Restricted-import condition under Para 2.31 of the Foreign Trade Policy. Second-hand capital goods under this tariff line require a DGFT import licence before clearance; consignments arriving without the licence are liable to detention and re-export.Para 2.31 of the Foreign Trade Policy · DGFT ITC (HS) import policy
The most frequent error on this tariff line is assuming the EPR authorisation obtained for other printer categories automatically covers cotton-textile printing machinery with integrated cartridge systems. The CPCB authorisation must specifically cover the product sub-category as listed in Schedule I of the E-Waste (Management) Rules, 2022; a mis-scoped authorisation is treated as no authorisation at the bill of entry, exposing the consignment to detention and CPCB enforcement action.