Word-processing machines
Word-processing machines, other office computing terminals
HSN 8472 90 91 (Word-processing 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 producers importing user terminals and systems; micro-enterprises as defined under the MSME Development Act, 2006 are exempt.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSMED
- 1Obtain EPR authorisation from the Central Pollution Control Board before importing word-processing machines classified as user terminals and systems under Schedule I of the E-Waste (Management) Rules, 2022. The authorisation must be current and available for verification at the bill of entry stage.Schedule I, E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2If claiming the micro-enterprise exemption from EPR, document the importer's status as a micro-enterprise under the MSME Development Act, 2006 with a valid Udyam registration certificate. Without this credential on file, the EPR authorisation requirement is enforced in full.E-Waste (Management) Rules, 2022 · MSME Development Act, 2006
The most common error on this tariff line is assuming the micro-enterprise carve-out from EPR is self-executing. Customs officers verify EPR authorisation status at the bill of entry; an importer who has grown beyond micro-enterprise thresholds since their last Udyam registration — or who has never obtained Udyam registration — will face consignment detention until a current CPCB EPR authorisation is produced. EPR authorisation is producer-level, not consignment-level, and must be renewed to remain current.