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HomeHSNChapter 85HSN 8504 23 20

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

BEE CLEARANCE

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.

What this is
HSN code
8504 23 20
Chapter
85 · Electrical machinery and equipment and parts thereof
Primary regulator
BEE · Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026
Customs documentation
  • Compliance certificate from BEE
  • Energy label from BEE
  • Conformance declaration from importer
Applicable Partner Government Agencies
BEEBEE·Bureau of Energy Efficiency
Compliance steps
  1. 1
    Ensure 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
  2. 2
    Confirm 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
A word of counsel

The most common error on this tariff line is submitting a compliance declaration prepared against a superseded energy-performance standard rather than the Regulations, 2026 issued under Notification No. 5506/BEE/S&L/AL/2025-26.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.

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Frequently asked
Does HSN 8504 23 20 require BIS certification?
No, no BIS Quality Control Order covers this power-transformer sub-heading. 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 26-12-2025.
Which BEE notification governs labelling compliance for this transformer band?
Notification No. 5506/BEE/S&L/AL/2025-26 dated 26 December 2025, which issued the Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026, is the operative instrument for transformers in the 50,000–1,00,000 kVA capacity range.
What happens if the consignment arrives without a current BEE energy label?
Customs will withhold out-of-charge, and the consignment is liable to detention with demurrage and ground rent accruing until a valid BEE compliance certificate and energy label are produced; re-export or confiscation follows if the deficiency is not rectified within the permitted period.
Last verified against gazette notifications: 2026-05-16. Source: BEE / Indian Customs CUSDATA.
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