Cartridges or toners, without print head assembly
Printer cartridges and toners, without print head
HSN 8443 99 52 (Cartridges or toners, without print head assembly) 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. EPR authorisation must be obtained before importation; the obligation does not apply to micro enterprises as defined under the MSME Development Act, 2006.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSME Ministry
- Import declaration to CBIC
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before importing cartridges or toners classified under this tariff line. Cartridges are listed as parts and consumables of printers under Schedule I of the E-Waste (Management) Rules, 2022, and import without a current EPR authorisation is a violation of those Rules.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2Upload the CPCB EPR authorisation in e-Sanchit at the bill of entry stage. If the importer qualifies as a micro enterprise under the MSME Development Act, 2006, maintain documentary evidence of that status; the EPR obligation does not apply to such enterprises and the supporting Udyam registration should be available for verification by the proper officer.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
The most common error on this tariff line is assuming that EPR authorisation is a post-import compliance requirement rather than a pre-import condition. A consignment arriving without a current CPCB EPR authorisation is liable to detention at the port; the micro-enterprise exemption is not self-executing and requires affirmative documentation of Udyam-registered micro-enterprise status — an importer who cannot produce it at the bill-of-entry stage will be treated as subject to the full EPR regime.