Other parts of copying machines
Parts and spares for copying machines
HSN 8443 99 40 (Other parts of copying machines) is subject to Extended Producer Responsibility (EPR) authorisation administered by the Central Pollution Control Board (CPCB) under Schedule I of the E-Waste (Management) Rules, 2022, notified vide G.S.R. 801(E) dated 02-11-2022. The EPR authorisation must be in place before import of parts, consumables, or spares of copying equipment. Micro-enterprises as defined under the MSME Development Act, 2006 are exempt from the EPR requirement.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSME Ministry
- 1Obtain EPR authorisation from the Central Pollution Control Board covering import of parts, consumables, and spares of copying equipment listed under Schedule I of the E-Waste (Management) Rules, 2022. The authorisation must be current and available at the time of filing the bill of entry.Schedule I, E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2If the importer qualifies as a micro-enterprise under the MSME Development Act, 2006, retain documentary proof of Udyam registration as a micro-enterprise to claim the EPR exemption at customs. Absent such proof, the EPR authorisation requirement applies unconditionally.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · MSME Development Act, 2006
The most common error on this tariff line is assuming that the EPR obligation attaches only to finished copying machines rather than to their parts, consumables, and spares. Schedule I of the E-Waste (Management) Rules, 2022 explicitly extends EPR coverage to parts and consumables of copying equipment, so importers sourcing replacement components — drums, rollers, fuser assemblies — require CPCB authorisation in exactly the same way as importers of complete units.