Other

Calculating machines and electronic cash registers (other)

CPCB CLEARANCE

HSN 8470 29 00 (Other calculating 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 user terminals and systems classified under this heading, with a micro-enterprise exemption available under the MSME Development Act, 2006.

What this is

HSN code

8470 29 00

Chapter

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

Primary regulator

CPCB · E-Waste (Management) Rules, 2022 — Schedule I (user terminals and systems)

Customs documentation

EPR authorisation from CPCB
MSME micro-enterprise certificate from MSME Ministry
Classification declaration to CBIC

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

Compliance steps

1
Obtain EPR authorisation from the Central Pollution Control Board before filing the bill of entry, covering the import of user terminals and systems listed under Schedule I of the E-Waste (Management) Rules, 2022. Upload the EPR authorisation in e-Sanchit as proof of compliance prior to out-of-charge.
Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
2
Verify at the bill of entry stage whether the importer qualifies as a micro enterprise under the MSME Development Act, 2006. If so, document the Udyam registration as the micro-enterprise credential; EPR authorisation is not required for qualifying micro enterprises.
E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · MSME Development Act, 2006

A word of counsel

The most common error on this tariff line is importing calculating machines or similar devices without first confirming whether the goods fall within Schedule I of the E-Waste (Management) Rules, 2022 as 'user terminals and systems', and then assuming the EPR obligation does not apply because the product is not a conventional IT device. The micro-enterprise exemption requires affirmative Udyam registration at the time of import; claiming the exemption post-clearance without documentary proof of MSME status exposes the importer to CPCB enforcement and consignment detention.

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Frequently asked

Does HSN 8470 29 00 require BIS certification?

No, no BIS Quality Control Order covers this tariff line. Import is governed by Central Pollution Control Board Extended Producer Responsibility authorisation under Schedule I of the E-Waste (Management) Rules, 2022, notified vide G.S.R. 801(E) dated 02-11-2022.

Are tablet computers correctly classified under HSN 8470 29 00?

No. Tablet computers are classifiable under HSN 8471 30 per CBEC Circular 20/2013-Cus dated 14-05-2013; importers misclassifying tablets under this heading risk re-assessment and duty recovery by customs.

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

No. Micro enterprises as defined under the MSME Development Act, 2006 are exempt from the EPR authorisation requirement; all other importers of user terminals and systems under Schedule I of the E-Waste (Management) Rules, 2022 must hold a current CPCB authorisation at the time of import.

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