Other
Circular knitting machines with large cylinder diameter
HSN 8447 12 90 (circular knitting machines with cylinder diameter exceeding 165 mm) 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. The EPR authorisation must be verified at the bill of entry stage; 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 Udyam
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board under Schedule I of the E-Waste (Management) Rules, 2022 before filing the bill of entry. Upload the EPR authorisation in e-Sanchit and ensure the customs proper officer verifies it prior to out-of-charge.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 the Udyam registration certificate evidencing micro-enterprise status, as EPR authorisation is not required for such entities and the certificate may be called for by the customs proper officer.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 micro-enterprise carve-out applies without carrying documentary proof: the MSME Development Act, 2006 definition is size-specific, and an importer who cannot produce Udyam registration confirming micro-enterprise status at the port of entry will be treated as subject to the full EPR authorisation requirement. Absence of the CPCB authorisation — where the carve-out does not apply — exposes the consignment to detention pending regularisation.