Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions

Battery-powered calculators and pocket data recording machines

CPCB CLEARANCE

HSN 8470 10 00 (electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions) is subject to Extended Producer Responsibility (EPR) authorisation from the Central Pollution Control Board (CPCB) under Schedule I of the E-Waste (Management) Rules, 2022 (G.S.R. 801(E) dated 02-11-2022). EPR authorisation is required for importers of user terminal and systems, with an exemption for micro-enterprises as defined under the MSME Development Act, 2006.

What this is

HSN code

8470 10 00

Chapter

84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary regulator

CPCB · E-Waste (Management) Rules, 2022 (G.S.R. 801(E) dated 02-11-2022)

Customs documentation

EPR authorisation from CPCB
MSME micro-enterprise certificate from Udyam

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

Compliance steps

1
Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry. This authorisation is mandatory for importers of user terminals and systems listed under Schedule I of the E-Waste (Management) Rules, 2022, and must be uploaded in e-Sanchit prior to customs out-of-charge.
Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
2
If the importing entity qualifies as a micro-enterprise under the MSME Development Act, 2006 (Udyam registration), document the micro-enterprise status at the bill of entry to claim the EPR exemption. Failure to substantiate the exemption claim results in the consignment being treated as EPR-non-compliant.
G.S.R. 801(E) dated 02-11-2022 · E-Waste (Management) Rules, 2022

A word of counsel

The most common error on this tariff line is overlooking that EPR authorisation attaches to the importer's legal status as a producer placing goods on the Indian market, not merely to the product classification — so a company importing under a trading or distribution entity rather than its registered producer entity may find its EPR authorisation inapplicable at the bill of entry. Verify that the entity named on the bill of entry matches the CPCB EPR authorisation holder exactly; a mismatch triggers detention and potential seizure under the E-Waste (Management) Rules, 2022.

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Frequently asked

Does HSN 8470 10 00 require BIS certification?

No, no BIS Quality Control Order covers battery-powered calculators or pocket data recording machines under this tariff line. Import is governed by the Central Pollution Control Board's Extended Producer Responsibility framework under Schedule I of the E-Waste (Management) Rules, 2022.

Are micro-enterprises exempt from EPR authorisation for this HSN?

Yes. The E-Waste (Management) Rules, 2022 (G.S.R. 801(E) dated 02-11-2022) exempt micro-enterprises as defined in the MSME Development Act, 2006, from the EPR authorisation requirement; Udyam registration evidencing micro-enterprise status must be held and produced on demand.

Does the classification of tablet computers under HSN 8471 30 affect this tariff line?

Yes. Tablet computers are classifiable under HSN 8471 30 per CBEC Circular 20/2013-Cus dated 14-05-2013, and should not be imported under HSN 8470 10 00; misclassification exposes the importer to short-levy recovery and penalty under the Customs Act, 1962.

Last verified against gazette notifications: 2026-05-16. Source: CPCB / Indian Customs CUSDATA.