Light-emitting diode (LED) modules
Light-emitting diode (LED) modules for general lighting
HSN 8539 51 00 (LED modules) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 16102 and IS 10322 is mandatory under the Compulsory Registration Scheme with effect from 18 March 2021, by virtue of the Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021. Bureau of Energy Efficiency labelling under the BEE (Appliance Labelling and Compliance) Regulations, 2026 applies as a separate customs-clearance overlay.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.
- 1Verify the foreign supplier's BIS Compulsory Registration Scheme R-number on the BIS portal against the applicable Indian Standard before placing the purchase order: IS 16102 (Part 1):2012 for self-ballasted LED lamps, and the relevant section of IS 10322 (Part 5) for LED luminaires. The R-number must be model-specific and current on the shipping bill date.Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 · S.O. 1248(E) dated 18-03-2021
- 2Match the consignment product type to the correct IS sub-scope: IS 10322 (Part 5, Section 1):2012 for fixed general-purpose LED luminaires; Section 2 for recessed; Section 3 for road and street; Section 5 for floodlights; Section 6 for hand lamps; Section 7 for lighting chains; Section 8 for emergency lighting. An R-number registered against one section does not cover products in another.Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 · S.O. 1248(E) dated 18-03-2021; Scheme II of Schedule II to the BIS (Conformity Assessment) Regulations, 2018
- 3Confirm the product bears the standard mark under a BIS licence per Scheme II of Schedule II to the BIS (Conformity Assessment) Regulations, 2018. Marking must be on the product and traceable to the registered model code; packaging-only marking does not satisfy the requirement.Scheme II of Schedule II to the BIS (Conformity Assessment) Regulations, 2018; General Note 2(C) of the ITC (HS) Import Policy
- 4Ensure compliance with DGFT Notification 13/24-25 dated 20-05-2024 with respect to paragraph 2.31(1)(b) of the FTP-2023, paragraph 2(C) of the General Notes to the Import Policy, and policy conditions 5 and 7 of Chapter 85. Quote the BIS R-number and all required references on the bill of entry.DGFT Notification 13/24-25 dated 20-05-2024; Policy conditions 5 and 7 of Chapter 85, ITC (HS) Import Policy
- 5Verify compliance with CBIC Instruction 27/2025-Cus dated 26-08-2025 (paragraphs 1 to 4) and ensure BEE (Appliance Labelling and Compliance) Regulations, 2026 labelling requirements are met for any energy-labelled product variant within scope. Absent BEE compliance documentation triggers consignment detention independent of BIS clearance.CBIC Instruction 27/2025-Cus dated 26-08-2025; BEE Notification 5506/BEE/S&L/AL/2025-26 dated 26-12-2025
The single most common error on this tariff line is registering the supplier's R-number against one IS 10322 (Part 5) section and then importing a product type governed by a different section — for instance, clearing road-lighting luminaires under a registration issued for fixed general-purpose luminaires. Each product category carries its own IS sub-scope and its own model-specific R-number; customs verifies the registered product description against the bill of entry, and a section mismatch is treated identically to an absent registration, resulting in consignment detention and demurrage.