Other mounted printed circuit boards
Mounted printed circuit boards for computers and office machines
HSN 8473 30 30 (Other mounted printed circuit boards) 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 Mandatory Testing and Certification of Telecom Equipment (MTCTE) framework administered by the Department of Telecommunications applies where the board is classified as a notified telecom product. Import of second-hand capital goods in this category is Restricted under Para 2.31 of the Foreign Trade Policy.
- EPR authorisation from CPCB
- MTCTE type-approval certificate from DoT
- Import declaration from DGFT
- 1Obtain and upload EPR authorisation from the Central Pollution Control Board covering import of parts, consumables, and spares of mainframes, minicomputers, personal computers, laptops, notebook computers, tablets, phablets, iPads, and notepad computers listed under Schedule I of the E-Waste (Management) Rules, 2022. EPR authorisation is not required where the importer qualifies as a micro-enterprise under the MSME Development Act, 2006.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · Schedule I
- 2Verify whether the mounted PCB falls within the list of telecom products notified under MTCTE for mandatory certification. If so, obtain the required type-approval certification from the Telecommunications Engineering Centre before the bill of entry, in compliance with the Indian Telegraph (Amendment) Rules, 2017 and 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.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
- 3If the consignment consists of second-hand capital goods such as photocopier machines or digital multifunction print and copying machines, confirm Restricted-import status under Para 2.31 of the Foreign Trade Policy and obtain the requisite DGFT authorisation before filing the bill of entry. New-goods imports do not attract this restriction.Para 2.31 of the Foreign Trade Policy
The most common error on this tariff line is assuming EPR authorisation is universally applicable and uploading it irrespective of whether the importer qualifies as a micro-enterprise under the MSME Development Act, 2006 — and conversely, assuming the micro-enterprise exemption covers the MTCTE certification obligation, which is a separate and independent requirement. A mounted PCB that triggers MTCTE mandatory certification but arrives without a valid type-approval certificate is subject to customs detention regardless of EPR compliance status.