Other
Parts of household or laundry washing machines
HSN 8450 90 90 (parts of household or laundry-type washing 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 obligation applies to importers of parts, consumables, and spares of washing machines unless the importing entity qualifies as a micro enterprise 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. The EPR authorisation covers import of parts, consumables, and spares of washing machines listed under Schedule I of the E-Waste (Management) Rules, 2022.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2If the importing entity is a micro enterprise as defined under the MSME Development Act, 2006, retain documentary evidence of Udyam registration confirming micro-enterprise status. This exempts the importer from the EPR authorisation requirement; present the Udyam certificate at the bill-of-entry stage if customs queries EPR compliance.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 (EPR micro-enterprise carve-out)
The most common error on this tariff line is importing under the micro-enterprise exemption without retaining a current Udyam registration certificate. The EPR exemption is status-contingent: if the enterprise subsequently crosses the micro-enterprise threshold under the MSMED Act, 2006, the exemption lapses and all future imports require a valid CPCB EPR authorisation. Importing without EPR authorisation when the exemption no longer applies exposes the consignment to detention and the importer to enforcement action under the Environment (Protection) Act, 1986.