Other
Parts and accessories of printers, copying machines, facsimile machines
HSN 8443 99 59 (Other parts and accessories of printing and copying machinery) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022, notified vide G.S.R. 801(E) dated 02-11-2022. The EPR obligation applies to importers of parts, consumables, and spares of printers including cartridges listed under Schedule I of those Rules; micro-enterprises as defined under the MSME Development Act, 2006 are exempt.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSME Ministry
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before importing parts, consumables, or spares of printers including cartridges covered under Schedule I of the E-Waste (Management) Rules, 2022. Upload the EPR authorisation in e-Sanchit at the bill of entry stage.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · Schedule I
- 2If the importing entity qualifies as a micro-enterprise under the MSME Development Act, 2006, retain documentary evidence of that status at the time of import. The EPR authorisation requirement does not apply to such micro-enterprises, but the exemption must be supportable by valid Udyam registration at the bill-of-entry stage.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 EPR authorisation is relevant only to finished printers and overlooking its explicit application to parts, consumables, and spares — including cartridges — listed in Schedule I of the E-Waste (Management) Rules, 2022. An importer who ships printer cartridges or replacement assemblies without a current CPCB EPR authorisation faces consignment detention and potential confiscation, even where the finished printer itself was lawfully imported under a prior EPR registration that does not cover consumables as a distinct product category.