Parts of duplicating, hectograph or stencil machines
Parts of duplicating, hectograph or stencil machines
HSN 8473 40 10 (Parts of duplicating, hectograph or stencil 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. Importers must verify EPR authorisation status before filing the bill of entry; the obligation does not apply to micro-enterprises as defined under the MSME Development Act, 2006.
- EPR authorisation from CPCB
- MSME micro-enterprise declaration from importer
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board covering parts and consumables for user terminal and systems falling under Schedule I of the E-Waste (Management) Rules, 2022. Upload the EPR authorisation in e-Sanchit before the bill of entry is filed.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · Schedule I
- 2If the importing entity qualifies as a micro-enterprise under the MSME Development Act, 2006, document and retain the Udyam registration evidencing micro-enterprise status; EPR authorisation is not required for such entities and the exemption must be declared at the bill of entry.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · MSME Development Act, 2006
The most common error on this tariff line is assuming the micro-enterprise EPR exemption is self-executing. Customs officers may require positive evidence of micro-enterprise status — a current Udyam registration certificate — rather than a bare declaration; consignments lacking supporting documentation are detained pending verification, accumulating demurrage and ground rent. Separately, the MTCTE mandatory-certification obligation under Indian Telegraph (Amendment) Rules, 2017 applies to products on the DoT-notified list and should be assessed against the specific part being imported before shipment.