Of an output exceeding 50 W
AC generators of output exceeding 50 watts (solar photovoltaic modules)
HSN 8501 72 00 (AC generators of output exceeding 50 W) is covered by a Bureau of Indian Standards Quality Control Order. Solar photovoltaic modules with blocking diodes fall within this tariff line per Central Board of Indirect Taxes and Customs Instruction 08/2018-Cus, requiring BIS registration under the Compulsory Registration Scheme against IS 14286 or IS 16077. Extended Producer Responsibility authorisation and Bureau of Energy Efficiency labelling apply as separate customs-clearance overlays.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Verify the foreign supplier's BIS Compulsory Registration Scheme R-number on the BIS portal against IS 14286 for crystalline-silicon modules or IS 16077 for thin-film modules (A-Si, CIGS, CdTe). The R-number must be model-specific and current on the shipping bill date.Solar Photovoltaics, Systems, Devices and Components Goods (Requirements for Compulsory Registration) Order, 2017 · S.O. 2920(E) dated 30-08-2017 · S.O. 5259(E) dated 12-10-2018
- 2Confirm in writing with the supplier that the modules carry blocking diodes (with or without bypass diodes), placing them under HSN 8501. Modules equipped with only bypass diodes fall under HSN 8541 and attract a separate BIS regime; the bill of entry must match the consignment's diode topology.Central Board of Indirect Taxes and Customs Instruction 08/2018-Cus dated 06-04-2018
- 3Ensure each module bears the BIS R-number and required markings per IS/IEC 61730-1 and IS/IEC 61730-2 safety qualification requirements. Markings must appear on the module itself, not packaging alone.Solar Photovoltaics, Systems, Devices and Components Goods (Requirements for Compulsory Registration) Order, 2017 · S.O. 2920(E) dated 30-08-2017
- 4Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before import. Micro enterprises as defined in the MSMED Act, 2006 are exempt. Quote the EPR authorisation number on the bill of entry.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 5Quote the BIS R-number, CPCB EPR authorisation number, and Bureau of Energy Efficiency labelling reference on the bill of entry. Customs verifies each against the issuing portal; any one absent, expired, or scope-mismatched triggers consignment detention.BEE Notification 5506/BEE/S&L/AL/2025-26 dated 26-12-2025 · BIS Act, 2016 · Customs Act, 1962
The single most common error on this tariff line is presenting a BIS R-number registered against IS 14286 for a consignment of thin-film modules that requires registration against IS 16077 — or vice versa. Customs and the BIS portal verify the R-number against the specific standard and module technology family; a crystalline-silicon R-number does not cover thin-film variants, and a scope mismatch triggers detention regardless of whether the R-number itself is otherwise current and valid.