Other

Parts of LED light sources and electric lamps

BIS QCO APPLICABLE · CRS SCHEME · IS 16103

HSN 8539 90 90 (parts of electric filament, discharge, arc lamps and LED light sources) is covered by a Bureau of Indian Standards Quality Control Order. Independent LED modules for general lighting must conform to IS 16103 (Part 1):2012 under the Compulsory Registration Scheme with effect from 18 March 2021, by virtue of S.O. 1248(E) and S.O. 1353(E). Directorate General of Foreign Trade and Central Board of Indirect Taxes and Customs policy conditions apply as separate customs-clearance overlays.

What this is

HSN code

8539 90 90

Chapter

85 · Electrical machinery and equipment and parts thereof

BIS QCO

Applicable · Compulsory Registration Scheme · R-number required

Indian Standard

IS 16103 (Part 1):2012 · effective 18-03-2021

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.

Compliance steps

1
Verify the foreign supplier's BIS Compulsory Registration Scheme R-number on the BIS portal against IS 16103 (Part 1):2012 for independent LED modules for general lighting. The R-number must be model-specific, current, and its scope must cover the exact product variant being imported.
Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 · S.O. 1248(E) dated 18-03-2021 · S.O. 1353(E) dated 25-03-2021
2
Ensure the product bears the Standard Mark under the supplier's CRS R-number licence, as required under Scheme-II of Schedule-II to the Bureau of Indian Standards (Conformity Assessment) Regulations, 2018. Marking must appear on the product or its smallest retail unit, not on outer packaging alone.
Scheme-II of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 1353(E) dated 25-03-2021
3
Confirm that the goods comply with the Foreign Trade Policy 2023 obligations under 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. Retain documentary evidence for presentation at the time of customs clearance.
DGFT Notification 13/24-25 dated 20-05-2024 · FTP-2023 para 2.31(1)(b) · General Notes para 2(c) of Import Policy
4
Quote the supplier's BIS CRS R-number on the bill of entry. Customs verifies the R-number in real time against the BIS register; an absent, expired, or scope-mismatched R-number triggers consignment detention, demurrage, and ground rent pending regularisation or re-export.
General Note 2(c) of the Import Policy · BIS Act, 2016 · Customs Act, 1962
5
Ensure compliance with paragraphs 1 to 4 of Central Board of Indirect Taxes and Customs Instruction 27/2025-Cus dated 26-08-2025 before filing the bill of entry. Retain documentary evidence of compliance for production on demand at the port of import.
CBIC Instruction 27/2025-Cus dated 26-08-2025

A word of counsel

The single most common error on this tariff line is importing LED modules under a supplier's R-number registered against a different IS standard or a different product part, on the assumption that any BIS registration under chapter 85 satisfies the QCO. IS 16103 (Part 1):2012 is specific to independent LED modules for general lighting; R-numbers registered against adjacent standards covering luminaires, drivers, or complete fittings do not cover bare LED modules, and customs verification at port will detect the mismatch, resulting in detention of the entire consignment.

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Frequently asked

Does HSN 8539 90 90 require BIS certification?

Yes. Independent LED modules for general lighting classified under this tariff line require Bureau of Indian Standards registration under the Compulsory Registration Scheme against IS 16103 (Part 1):2012, mandatory from 18 March 2021 under S.O. 1248(E) and S.O. 1353(E).

Does every part of an electric lamp or LED light source falling under HSN 8539 90 90 require a BIS R-number?

The CRS obligation under IS 16103 (Part 1):2012 applies specifically to independent LED modules for general lighting. Other parts classified under this residual heading should be assessed against the BIS register to confirm whether a separate notification covers them.

What additional DGFT and CBIC requirements apply beyond the BIS QCO?

DGFT Notification 13/24-25 dated 20-05-2024 imposes obligations under FTP-2023 paragraph 2.31(1)(b) and General Notes paragraph 2(c). CBIC Instruction 27/2025-Cus dated 26-08-2025 specifies customs-level compliance requirements under paragraphs 1 to 4.

Does a single CRS R-number cover all LED module variants from the same manufacturer?

No. A CRS R-number is model-specific; LED module variants outside the registered model code are not covered, and a consignment presenting modules beyond the registered scope is detained at port.

Last verified against gazette notifications: 2026-05-18. Source: BIS / DGFT / CBIC / Indian Customs CUSDATA.