Other
Other parts of sewing machines and furniture bases
HSN 8452 90 99 (Other parts of sewing 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, for imports of electrical or electronic sewing machines excluding large-scale stationary industrial tools. Micro-enterprises as defined under the MSME Development Act, 2006 are exempt from the EPR obligation.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSME Ministry
- 1Obtain EPR authorisation from the Central Pollution Control Board before importing electrical or electronic sewing machine parts falling under Schedule I of the E-Waste (Management) Rules, 2022. The authorisation must be current and available for verification at the bill-of-entry stage. Large-scale stationary industrial tools are excluded from this requirement.E-Waste (Management) Rules, 2022, Schedule I · G.S.R. 801(E) dated 02-11-2022
- 2If claiming the micro-enterprise exemption from EPR, upload documentary evidence of registration as a micro-enterprise under the MSME Development Act, 2006 (Udyam registration) to substantiate the exemption claim at the bill of entry. Absence of supporting documentation exposes the consignment to detention pending CPCB compliance verification.E-Waste (Management) Rules, 2022 · MSME Development Act, 2006
The most common error on this tariff line is assuming the EPR obligation applies only to complete sewing machines and not to electrical or electronic parts and sub-assemblies. Schedule I of the E-Waste (Management) Rules, 2022 captures electrical and electronic equipment including parts thereof; importers of motors, control boards, or electronic modules classified here must hold EPR authorisation unless the micro-enterprise carve-out is formally documented — a blanket assertion of exemption without Udyam registration evidence will not satisfy customs verification.