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HomeHSNChapter 85HSN 8504 23 10

Having a power handling capacity exceeding 10,000 kVA but not exceeding 50,000 kVA

Large power transformers 10,000 to 50,000 kVA

BEE CLEARANCE

HSN 8504 23 10 (liquid dielectric transformers exceeding 10,000 kVA but not exceeding 50,000 kVA) is subject to Bureau of Energy Efficiency (BEE) appliance labelling and compliance requirements under the Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026. DGFT policy controls apply as an additional clearance overlay at the bill-of-entry stage.

What this is
HSN code
8504 23 10
Chapter
85 · Electrical machinery and equipment and parts thereof
Primary regulator
BEE · Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026
Customs documentation
  • Energy label compliance from BEE
  • Conformance declaration from importer
  • Import documentation from DGFT
Applicable Partner Government Agencies
BEEBEE·Bureau of Energy Efficiency
Compliance steps
  1. 1
    Ensure the imported transformer bears an energy label and that the product conforms to the Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026. Compliance documentation must be in order at the bill-of-entry stage; non-conforming consignments are liable to detention.
    BEE Notification No. 5506/BEE/S&L/AL/2025-26 dated 26-12-2025
  2. 2
    Upload all mandatory compliance documents in e-Sanchit before filing the bill of entry. Confirm that the product's rated capacity falls within the 10,000 kVA to 50,000 kVA band covered by this tariff line; units exceeding 50,000 kVA fall under a distinct CTI and attract separate classification.
    BEE Notification No. 5506/BEE/S&L/AL/2025-26 dated 26-12-2025
A word of counsel

The most common error on this tariff line is importing the transformer before confirming that the specific kVA rating is covered under the Appliance Labeling and Compliance Regulations, 2026 notification. The Regulations were issued on 26 December 2025 and are recent; product families not expressly scheduled under Notification No. 5506/BEE/S&L/AL/2025-26 may face a different compliance pathway, and treating the label requirement as a post-clearance formality invites detention and ground rent pending BEE verification.

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Frequently asked
Does HSN 8504 23 10 require BIS certification?
No, no BIS Quality Control Order covers this transformer capacity band. Import is governed by the Bureau of Energy Efficiency under the Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026, issued vide Notification No. 5506/BEE/S&L/AL/2025-26 dated 26 December 2025.
When did the BEE Appliance Labeling and Compliance Regulations come into effect for this product?
The Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026 were notified on 26 December 2025 vide Notification No. 5506/BEE/S&L/AL/2025-26; importers should verify the operative enforcement date specified in that notification.
What happens if the transformer's kVA rating exceeds 50,000 kVA?
A transformer exceeding 50,000 kVA falls outside this tariff line and is classifiable under a distinct CTI in heading 8504; filing under 8504 23 10 for a higher-capacity unit constitutes a misclassification, attracting customs reassessment and potential penalty.
Last verified against gazette notifications: 2026-05-16. Source: BEE / Indian Customs CUSDATA.
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