Processing units other than those of sub-headings 8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units
Standalone processing units for automatic data processing machines
HSN 8471 50 00 (standalone processing units for automatic data processing machines) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS/IEC 62368-1:2023 (with concurrent running of IS 13252 and IS 616 until the transition deadlines) is mandatory under the Compulsory Registration Scheme with effect from 18 March 2021. Extended Producer Responsibility authorisation, a Directorate General of Foreign Trade import authorisation for restricted IT hardware, and Central Board of Indirect Taxes and Customs compliance under Instruction 27/2025-Cus apply as separate customs-clearance overlays.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.
- 1Verify the foreign supplier holds a current BIS Compulsory Registration Scheme R-number against IS/IEC 62368-1:2023, IS 13252 (Part 1):2010, or IS 616:2017 (as applicable during the concurrent-running window) on the BIS portal. The R-number must be model-specific and valid on the bill of entry date.Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 · S.O. 1248(E) dated 18-03-2021 · S.O. 4997(E) dated 29-10-2025
- 2Confirm whether the specific product falls within the restricted IT hardware categories under ITC (HS) Schedule I, Chapter 84, Policy Condition 4. Laptops, tablets, all-in-one PCs, ultra small form factor computers, and servers under HSN 8471 require a valid DGFT import authorisation from 01 November 2023; desktop computers and other goods under HSN 8471 are not restricted.DGFT Notification 23/2023 dated 03-08-2023 · DGFT Notification 26/2023 dated 04-08-2023 · DGFT Notification 38/2023 dated 19-10-2023 · DGFT Policy Circular 09/2023-24 dated 12-01-2024
- 3For the 2026 import cycle, comply with the procedure for implementation of the IMS for import of restricted IT hardware per DGFT Policy Circular 8/25-26 dated 17-12-2025 (paragraphs I to VII). Ensure the import management system authorisation is in force before shipping.DGFT Policy Circular 8/25-26 dated 17-12-2025
- 4Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board for mainframes, minicomputers, PCs, laptops, CPUs with I/O devices, notebooks, tablets, phablets, iPads, and notepads. MSMED-registered micro enterprises are exempt. Quote the EPR authorisation number on the bill of entry.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 5Ensure compliance with CBIC Instruction 27/2025-Cus dated 26-08-2025 (paragraphs 1 to 4) and with DGFT Notification 13/24-25 dated 20-05-2024 in respect of paragraph 2.31(1)(b) of the Foreign Trade Policy 2023. Quote the BIS R-number, DGFT import authorisation (where required), and EPR authorisation on the bill of entry.CBIC Instruction 27/2025-Cus dated 26-08-2025 · DGFT Notification 13/24-25 dated 20-05-2024
The single most common error on this tariff line is assuming the import restriction on laptops, tablets, and ultra small form factor computers extends to all goods under HSN 8471 50 00. Per DGFT Policy Circular 09/2023-24, the restriction is product-specific — desktop computers and standalone CPU units outside the notified categories do not require a DGFT import authorisation, but every product under this HSN still requires a current BIS CRS R-number against the applicable IS standard. Treating the restriction carve-out as a BIS QCO carve-out triggers detention at port; the two obligations are independent.