Other
Metal-boring, milling and tapping machine-tools (non-lathe type)
HSN 8459 59 90 (Other metal-drilling, boring, milling and tapping machine-tools) is subject to Extended Producer Responsibility (EPR) authorisation from the Central Pollution Control Board (CPCB) under the E-Waste (Management) Rules, 2022, notified vide G.S.R. 801(E) dated 02-11-2022. The EPR obligation applies to importers of equipment for milling or similar processing of metal and other materials, with the exception of large-scale stationary industrial tools; micro-enterprises as defined under the MSME Development Act, 2006 are exempt.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from Udyam
- 1Obtain EPR authorisation from the Central Pollution Control Board covering import of equipment for milling or similar processing of metal and other materials before filing the bill of entry. The authorisation must be valid and uploaded in e-Sanchit 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 as documentary evidence of the EPR exemption and present it to the customs officer on request to avoid detention.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
The most common error on this tariff line is assuming that 'large-scale stationary industrial tools' are exempt from EPR without confirming the machine actually meets that characterisation. The E-Waste (Management) Rules, 2022 do not define precise size or weight thresholds for the exemption in the CCR; importers who rely on the exemption without documented classification risk detention and CPCB-enforcement action. Obtain written confirmation of the product's classification against Schedule I before the shipment is placed.