Having a power handling capacity exceeding 50,000 kVA but not exceeding 1,00,000 kVA
Large power transformers exceeding 50,000 kVA up to 1,00,000 kVA
HSN 8504 23 20 (power transformers, 50,000–1,00,000 kVA) is subject to Bureau of Energy Efficiency (BEE) appliance labelling and compliance obligations under the Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026, issued vide Notification No. 5506/BEE/S&L/AL/2025-26 dated 26-12-2025. Importers must demonstrate conformance with the prescribed energy-performance and labelling standards at the bill-of-entry stage.
- Compliance certificate from BEE
- Energy label from BEE
- Conformance declaration from importer
- 1Ensure the transformer unit bears the BEE-mandated energy label and that a compliance certificate has been obtained in accordance with the Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026. Upload supporting compliance documentation in e-Sanchit before filing the bill of entry.Notification No. 5506/BEE/S&L/AL/2025-26 dated 26-12-2025 · Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026
- 2Confirm that the declared power-handling capacity falls squarely within the 50,000 kVA to 1,00,000 kVA band at the bill-of-entry stage. Misclassification into an adjacent sub-heading — above or below the band — attracts reassessment, detention, and potential confiscation for misdeclaration.ITC (HS) Chapter 85, sub-heading 850423 · Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026
The most common error on this tariff line is submitting a compliance declaration prepared against a superseded energy-performance standard rather than the Regulations, 2026 issued under Notification No. 5506/BEE/S&L/AL/2025-26. Because the Regulations were notified on 26 December 2025, manufacturers and test laboratories may not yet have updated their certificate templates; a certificate referencing an earlier BEE schedule does not satisfy the current import-clearance requirement and will ground the consignment pending fresh documentation.