Motherboards
Motherboards for automatic data processing machines
HSN 8473 30 20 (Motherboards) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022, notified vide G.S.R. 801(E) dated 02-11-2022. Mandatory Type Approval certification under the Indian Telegraph (Amendment) Rules, 2017 and the Mandatory Testing and Certification of Telecom Equipment (MTCTE) framework applies where the motherboard falls within the notified list of telecom products.
- EPR authorisation from CPCB
- MTCTE Type Approval certificate from DoT
- MSME micro-enterprise registration from MSME
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before import. EPR authorisation is required for importers of parts, consumables, and spares of mainframes, minicomputers, personal computers, laptops, notebooks, tablets, phablets, and similar devices listed under Schedule I of the E-Waste (Management) Rules, 2022. The exemption for micro-enterprises as defined under the MSME Development Act, 2006 applies only where Udyam registration confirming micro-enterprise status is on record.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · Para 2 of Schedule I
- 2Verify whether the motherboard is included in the notified list of telecom products subject to MTCTE mandatory certification under the Indian Telegraph (Amendment) Rules, 2017. If listed, the Type Approval certificate issued pursuant to DoT Notifications TEC/01/2017-TC dated 04-07-2019 and 23-06-2020, as amended vide 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, must be in force at the time of import.Indian Telegraph (Amendment) Rules, 2017 · DoT Notification TEC/01/2017-TC dated 04-07-2019 · F.No.5-2/2024-TC/TEC(Pt.1) dated 25-02-2025
The most common error on this tariff line is treating EPR authorisation as a post-import obligation and proceeding to file the bill of entry without it. CPCB EPR authorisation is a pre-import requirement: customs out-of-charge is withheld pending its upload in e-Sanchit, and consignments without a valid authorisation are detained, accruing demurrage and ground rent. The micro-enterprise exemption does not extend to medium or small enterprises — only Udyam-registered micro-enterprises as defined under the MSME Development Act, 2006 qualify.