Other
Parts and accessories of printers, copiers and facsimile machines
HSN 8443 99 90 (parts and accessories of printers, copying machines and facsimile machines) 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 copying equipment, printers, and facsimile machines listed under Schedule I of those Rules, with a carve-out for micro-enterprises as defined under the MSME Development Act, 2006.
- 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 copying equipment, printers, or facsimile machines. The product category must correspond to the relevant entry under Schedule I of the E-Waste (Management) Rules, 2022.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · Schedule I
- 2If claiming the micro-enterprise exemption from EPR, obtain and retain a valid Udyam registration certificate confirming micro-enterprise status under the MSME Development Act, 2006. Upload supporting documentation at the bill of entry to substantiate the exemption claim before customs out-of-charge.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 the EPR authorisation requirement applies only to finished equipment and not to parts or consumables. Schedule I of the E-Waste (Management) Rules, 2022 explicitly extends EPR obligations to parts, consumables, and spares of copying equipment, printers, and facsimile machines; an importer without current CPCB EPR authorisation risks consignment detention and monetary penalty, even if the individual shipment is small. The micro-enterprise carve-out is entity-level, not shipment-level, and must be substantiated by a current Udyam registration at the time of import.