Other

Parts and accessories for heading 8472 office machines

CPCB CLEARANCE

HSN 8473 40 90 (Other parts and accessories of heading 8472 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 also ensure compliance with the Mandatory Testing and Certification of Telecom Equipment (MTCTE) framework under the Indian Telegraph (Amendment) Rules, 2017, where the imported part is a notified telecom product.

What this is

HSN code

8473 40 90

Chapter

84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary regulator

CPCB · E-Waste (Management) Rules, 2022 — G.S.R. 801(E) dated 02-11-2022

Customs documentation

EPR authorisation from CPCB
MTCTE certificate from DoT/TEC
MSME micro-enterprise declaration from importer

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

Compliance steps

1
Obtain and maintain a current EPR authorisation from the Central Pollution Control Board for import of parts, consumables, or spares covered under Schedule I of the E-Waste (Management) Rules, 2022. Upload the EPR authorisation in e-Sanchit at the bill of entry; micro-enterprises as defined under the MSMED Act, 2006 are exempt from this requirement.
E-Waste (Management) Rules, 2022 — Schedule I · G.S.R. 801(E) dated 02-11-2022
2
Verify whether the imported part or accessory appears on the list of telecom products notified for mandatory certification under MTCTE. If so, ensure the product carries a valid MTCTE certificate issued under the Indian Telegraph (Amendment) Rules, 2017, as updated vide DoT Notification TEC/01/2017-TC dated 04-07-2019, 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.5-2/2021-TC/TEC/131 dated 13-06-2022 · F.No.5-2/2024-TC/TEC(Pt.1) dated 25-02-2025

A word of counsel

The most common error on this tariff line is assuming that the MSME micro-enterprise EPR exemption applies automatically — the importer must affirmatively hold and produce a valid Udyam registration as a micro-enterprise under the MSMED Act, 2006 to claim the exemption; absence of that registration at the bill-of-entry stage results in detention pending CPCB EPR verification. Separately, the MTCTE obligation is product-specific and turns on whether the part appears in the periodically updated notified list; importers should recheck the current list before each shipment, as DoT has amended it multiple times.

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Frequently asked

Does HSN 8473 40 90 require BIS certification?

No, no BIS Quality Control Order covers parts and accessories of heading 8472 machines. Import is governed by the Central Pollution Control Board under the E-Waste (Management) Rules, 2022 for EPR authorisation, with a concurrent MTCTE certification obligation for any part notified as a telecom product under the Indian Telegraph (Amendment) Rules, 2017.

Which importers are exempt from the EPR authorisation requirement for this HSN?

Micro-enterprises as defined in the MSME Development Act, 2006 are exempt from Extended Producer Responsibility authorisation under the E-Waste (Management) Rules, 2022; all other importers of Schedule I parts, consumables, and spares must hold current CPCB EPR authorisation.

How does an importer determine whether the MTCTE certification obligation applies to a specific part under this HSN?

The importer must cross-check the part against the notified list of telecom products under MTCTE, which has been updated as recently as 25 February 2025 vide F.No.5-2/2024-TC/TEC(Pt.1); only parts appearing on that list require a DoT/TEC certificate before clearance.

Last verified against gazette notifications: 2026-05-16. Source: CPCB / Indian Customs CUSDATA.