Incorporating a printing device

Electronic calculating machines incorporating a printing device

CPCB CLEARANCE

HSN 8470 21 00 (calculating machines incorporating a printing device) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022 (G.S.R. 801(E) dated 02-11-2022). The EPR obligation applies to importers of user terminals and systems listed in Schedule I of those Rules, with an exemption for micro-enterprises as defined under the MSMED Act, 2006.

What this is

HSN code

8470 21 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 declaration from importer

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. The authorisation is required for importers of user terminals and systems classified under Schedule I of the E-Waste (Management) Rules, 2022, and must be current at the time of import.
E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · Schedule I
2
If the importing entity qualifies as a micro-enterprise under the MSMED Development Act, 2006, prepare and retain documentary evidence of that status, as the EPR authorisation requirement does not apply to such enterprises. Upload applicable compliance documentation in e-Sanchit before out-of-charge.
E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022

A word of counsel

The most common error on this tariff line is misclassifying printing-calculator combinations as tablet computers and filing under HSN 8471 30 instead — CBEC Circular 20/2013-Cus dated 14-05-2013 makes clear that tablet computers fall under 8471 30, not 8470. A misfiled bill of entry triggers reclassification, differential duty demand, and potential detention; confirm that the device's primary function is calculation with an integral printing mechanism before filing under 8470 21 00.

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Frequently asked

Does HSN 8470 21 00 require BIS certification?

No, no BIS Quality Control Order covers calculating machines incorporating a printing device under this tariff line. Import is governed by the Central Pollution Control Board's Extended Producer Responsibility framework under the E-Waste (Management) Rules, 2022.

Does the EPR authorisation requirement apply to all importers under this HSN?

No. The EPR authorisation obligation does not apply to micro-enterprises as defined in the MSMED Act, 2006; such entities must retain documentary proof of their micro-enterprise status, as the exemption is not self-executing at the bill of entry.

Can a printing calculator be classified under HSN 8471 30 (tablet computers) instead?

No. Tablet computers are classifiable under 8471 30, not 8470 21 00, per CBEC Circular 20/2013-Cus dated 14-05-2013; a device with a primary calculating function and integrated printer must be declared under 8470 21 00, and misclassification attracts differential duty and reclassification proceedings.

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