Other
Parts and accessories for accounting, computing, and office machines
HSN 8473 29 00 (parts and accessories for machines of headings 8470 to 8472) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022, for importers of user terminal and systems listed in Schedule I. Mandatory Type Approval certification under the Mandatory Testing and Certification of Telecom Equipment (MTCTE) scheme, pursuant to the Indian Telegraph (Amendment) Rules, 2017, applies as an additional compliance overlay where the part falls within the notified telecom-equipment list.
- EPR authorisation from CPCB
- Type Approval certificate from DoT/TEC
- Schedule I compliance declaration from CPCB
- 1Verify whether the imported parts and accessories fall under Schedule I of the E-Waste (Management) Rules, 2022. If so, obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry; the EPR obligation does not apply to micro-enterprises as defined under the MSME Development Act, 2006.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · Schedule I
- 2Confirm whether the part is notified under the MTCTE mandatory-certification list. If it is, ensure a valid Type Approval certificate issued under the Indian Telegraph (Amendment) Rules, 2017 is obtained and uploaded before out-of-charge; the operative notifications are TEC/01/2017-TC dated 04-07-2019, DoT F.No.5-2/2021-TC/TEC/131 dated 13-06-2022, and F.No.5-2/2024-TC/TEC (Pt.1) dated 25-02-2025.Indian Telegraph (Amendment) Rules, 2017 · DoT TEC/01/2017-TC dated 04-07-2019 · F.No.5-2/2021-TC/TEC/131 dated 13-06-2022 · F.No.5-2/2024-TC/TEC (Pt.1) dated 25-02-2025
The most common error on this residual tariff line is assuming the MSME micro-enterprise carve-out eliminates all compliance obligations: it exempts EPR authorisation only, not MTCTE certification. An importer who qualifies as a micro-enterprise under the MSME Development Act, 2006 must still obtain Type Approval for any part that appears on the notified MTCTE telecom-equipment list, and a missing Type Approval certificate is grounds for customs detention independent of the EPR position.