Cotton hosiery machines
Cotton hosiery machines, flat knitting machines
HSN 8447 20 30 (Cotton hosiery machines) 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 MSME Ministry
- 1Obtain a valid Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry. Cotton hosiery machines fall within Schedule I of the E-Waste (Management) Rules, 2022, and import without a current EPR authorisation exposes the consignment to detention and monetary penalty.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, document that status before the bill of entry. The EPR obligation under the E-Waste (Management) Rules, 2022 does not apply to such enterprises, and the supporting Udyam registration should be available for customs verification.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 applies only to finished consumer electronics and not to industrial textile machinery. Cotton hosiery machines are expressly listed in Schedule I of the E-Waste (Management) Rules, 2022, and importers who have not secured CPCB authorisation before vessel departure face consignment detention and ground-rent accrual at port while the authorisation is processed. The micro-enterprise exemption must be established with documentary evidence — an unsupported oral claim will not satisfy the proper officer.