Having a power handling capacity exceeding 2,50,000 kVA

Power transformers exceeding 250,000 kVA capacity

BEE CLEARANCE

HSN 8504 23 40 (power transformers exceeding 2,50,000 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. Importers must ensure full compliance with these regulations before the bill of entry is filed.

What this is

HSN code

8504 23 40

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 declaration from BEE

Applicable Partner Government Agencies

BEEBEE·Bureau of Energy Efficiency

Compliance steps

1
Ensure the imported transformer meets all requirements of the Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026. The compliance documentation must be in order before the bill of entry is filed at customs.
BEE Notification No. 5506/BEE/S&L/AL/2025-26 dated 26-12-2025
2
Verify that the prescribed energy-efficiency label is affixed to each unit in accordance with the Appliance Labeling and Compliance Regulations, 2026. Non-compliant or unlabelled consignments are liable to detention and ground rent pending regularisation.
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 assuming that a large-capacity industrial transformer falls outside the BEE labelling regime on account of its bespoke engineering specification. The Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026 apply by product category and rated capacity, not by whether the unit is custom-built; a consignment without the prescribed energy label is detained at the port of import regardless of the transformer's bespoke nature.

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Frequently asked

Does HSN 8504 23 40 require BIS certification?

No, no BIS Quality Control Order covers this tariff line. Import of power transformers exceeding 2,50,000 kVA 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.

When did the BEE Appliance Labeling and Compliance Regulations, 2026 take effect for this HSN?

The regulations were notified on 26 December 2025 vide Notification No. 5506/BEE/S&L/AL/2025-26; importers filing bills of entry after that date must demonstrate compliance with the labelling and efficiency requirements.

Does the BEE labelling obligation apply to transformers imported for captive industrial use?

The Bureau of Energy Efficiency (Appliance Labeling and Compliance) Regulations, 2026 apply by product category and rated capacity; importers should confirm with BEE whether a specific end-use exemption applies, as the regulatory record records no carve-out for captive-use imports.

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