Head stack
Head stack for automatic data processing machines
HSN 8473 30 40 (Head stack) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022, applicable to importers of parts and accessories of mainframes, minicomputers, and personal computers listed in Schedule I. Department of Telecommunications mandatory type-approval under the Mandatory Testing and Certification of Telecom Equipment (MTCTE) scheme applies as an additional overlay where the component is notified as a telecom product.
- EPR authorisation from CPCB
- MTCTE type-approval certificate from DoT
- ITC (HS) compliance declaration from DGFT
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry. EPR authorisation is required for importers of parts and accessories of mainframes, minicomputers, personal computers, laptops, notebooks, tablets, phablets, and notepad computers listed in Schedule I of the E-Waste (Management) Rules, 2022. Micro-enterprises as defined under the MSME Development Act, 2006 are exempt.E-Waste (Management) Rules, 2022, Schedule I · G.S.R. 801(E) dated 02-11-2022
- 2Verify whether the head stack falls within the list of telecom products notified under the MTCTE mandatory certification scheme. If notified, obtain the mandatory type-approval certificate from the Department of Telecommunications 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 F.No.5-2/2024-TC/TEC (Pt.1) dated 25-02-2025
- 3Note that import of second-hand capital goods such as photocopier machines and digital multifunction print and copying machines is Restricted under Para 2.31 of the Foreign Trade Policy. Confirm whether the head stack being imported is a component of such restricted second-hand capital goods, as that status attracts the Restricted-import policy condition.Para 2.31 of the Foreign Trade Policy (FTP)
The most common error on this tariff line is filing the bill of entry with an EPR authorisation that covers the importer's own brand but not the specific equipment category matching the head stack's end-use. Schedule I of the E-Waste (Management) Rules, 2022 categorises equipment by type; an authorisation obtained for personal computers does not extend to minicomputers or mainframe parts unless those categories are expressly listed in the CPCB authorisation. Verify the authorisation scope against the Schedule I category before the consignment departs the origin country.