Other
Flat knitting machines and stitch-bonding machines, other
HSN 8447 20 90 (flat knitting machines and stitch-bonding machines, other) is subject to Extended Producer Responsibility (EPR) authorisation administered by the Central Pollution Control Board (CPCB) 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 at the bill-of-entry stage; the obligation does not apply to micro-enterprises as defined under the Micro, Small and Medium Enterprises 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 covering flat knitting machines and stitch-bonding machines listed under Schedule I of the E-Waste (Management) Rules, 2022, before filing the bill of entry. Upload the authorisation document in e-Sanchit for customs verification.E-Waste (Management) Rules, 2022, Schedule I · G.S.R. 801(E) dated 02-11-2022
- 2If the importing entity qualifies as a micro-enterprise under the Micro, Small and Medium Enterprises Development Act, 2006, retain the Udyam registration certificate evidencing micro-enterprise status, as EPR authorisation is not applicable to such entities and customs may request documentary proof of the exemption.E-Waste (Management) Rules, 2022, Schedule I · G.S.R. 801(E) dated 02-11-2022 · MSMED Act, 2006
The most common error on this tariff line is assuming that EPR authorisation is a post-import or annual compliance step rather than a pre-clearance condition. Customs officers verify the CPCB authorisation before granting out-of-charge; a consignment arriving without a current authorisation is detained, attracting demurrage and ground rent, and cannot be released until CPCB authorisation is produced. Importers relying on the micro-enterprise exemption must carry the Udyam certificate at the time of filing, not as an afterthought.