Parts and accessories of goods of sub-heading 8443 39
Parts and accessories of copying equipment (sub-heading 8443 39)
HSN 8443 99 60 (Parts and accessories of goods of sub-heading 8443 39) 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 in place before the bill of entry is filed; 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
- 1Obtain a valid Extended Producer Responsibility authorisation from the Central Pollution Control Board before importing parts, consumables, or spares of copying equipment covered under Schedule I of the E-Waste (Management) Rules, 2022. Upload the EPR authorisation in e-Sanchit at the bill of entry stage.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2If the importing entity qualifies as a micro-enterprise under the MSME Development Act, 2006, retain documentary evidence of that status, as EPR authorisation is not required for micro-enterprises. Present this evidence at the bill of entry if customs queries the absence of an EPR document.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 a post-import compliance obligation rather than a pre-clearance requirement. An importer who files the bill of entry without a current CPCB EPR authorisation — and who cannot claim the micro-enterprise exemption — faces consignment detention at the port of import; there is no provision for provisional clearance pending EPR registration. Verify authorisation currency and scope before the shipment departs the exporting country.