Other calculating machines

Other calculating machines (non-electronic, non-pocket)

CPCB CLEARANCE

HSN 8470 30 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 (G.S.R. 801(E) dated 02-11-2022). Importers who qualify as micro-enterprises under the Micro, Small and Medium Enterprises Development Act, 2006 are exempt from the EPR obligation. The Directorate General of Foreign Trade (DGFT) administers the overarching ITC (HS) import policy for this tariff line.

What this is

HSN code

8470 30 00

Chapter

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

Primary regulator

CPCB · E-Waste (Management) Rules, 2022 — Schedule I EPR authorisation

Customs documentation

EPR authorisation from CPCB
MSME micro-enterprise certificate from CBIC
ITC (HS) policy declaration from DGFT

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

Compliance steps

1
Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before importing. Calculating machines imported as user terminal and systems fall under Schedule I of the E-Waste (Management) Rules, 2022, and the EPR authorisation must be current and valid at the time of filing the bill of entry.
Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
2
If the importer qualifies as a micro-enterprise under the MSME Development Act, 2006, retain documentary evidence of that status at the bill of entry stage. The EPR obligation does not apply to such micro-enterprises, but the exemption must be established by supporting Udyam registration documentation — not asserted without evidence.
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 misclassifying the goods as tablet computers (HSN 8471 30 00) rather than calculating machines. CBEC Circular 20/2013-Cus dated 14-05-2013 expressly clarifies that tablet computers are classifiable under 847130, not 847030; a bill of entry filed under 8470 30 00 for a tablet computer will be challenged at assessment, attracting reclassification and potential duty-differential recovery.

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Frequently asked

Does HSN 8470 30 00 require BIS certification?

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

Are all importers required to obtain CPCB EPR authorisation for this HSN?

No. The EPR obligation under the E-Waste (Management) Rules, 2022 does not apply to importers who qualify as micro-enterprises as defined under the MSME Development Act, 2006; all other importers must hold a current CPCB EPR authorisation before the bill of entry is filed.

Can tablet computers be imported under HSN 8470 30 00?

No. Tablet computers are classifiable under HSN 8471 30 00, not 8470 30 00, per CBEC Circular 20/2013-Cus dated 14-05-2013; filing a bill of entry under the wrong heading exposes the consignment to reclassification, differential duty recovery, and potential detention.

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