Light-emitting diodes (LED)
Light-emitting diodes (LED), whether or not assembled with other LEDs
HSN 8541 41 00 (light-emitting diodes) is covered by a Bureau of Indian Standards Quality Control Order. Solar photovoltaic modules with bypass diodes classified under this tariff line require Compulsory Registration Scheme registration against IS 14286 or IS 16077, with effect from 30 August 2017; DC/AC electronic control gears for LED modules require CRS registration against IS 15885 (Part 2, Section 13) under S.O. 1248(E). Extended Producer Responsibility authorisation administered by the Central Pollution Control Board applies as a separate customs-clearance overlay for solar panels and modules.
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 correct IS: IS 14286 with IS/IEC 61730-1 and IS/IEC 61730-2 for crystalline-silicon PV modules, or IS 16077 with IS/IEC 61730-1 and IS/IEC 61730-2 for thin-film PV modules. The R-number must be model-specific and current on the shipping bill date.Solar Photovoltaics, Systems, Devices and Components Goods (Requirements for Compulsory Registration) Order, 2017 · S.O. 2920(E) dated 30-08-2017 · S.O. 5259(E) dated 12-10-2018
- 2For DC or AC electronic control gears for LED modules, confirm the supplier holds a current BIS R-number under Scheme-II of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 against IS 15885:Part 2:Sec 13:2012. Verify model-level scope and current validity on the BIS register before the purchase order.Electronics and Information Technology Goods (Requirements of Compulsory Registration) Order, 2021 · S.O. 1248(E) dated 18-03-2021
- 3Confirm the classification of solar modules before filing the bill of entry: modules with bypass diodes only are classifiable under HSN 8541; modules with blocking diodes (or both blocking and bypass diodes) fall under HSN 8501. Obtain a written diode-topology declaration from the supplier tied to the shipped batch.Central Board of Indirect Taxes and Customs Instruction 08/2018-Cus dated 06-04-2018
- 4Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before import of solar panels, cells, or modules. Micro enterprises as defined in the MSMED Act, 2006 are exempt. Quote the EPR authorisation number on the bill of entry.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 5Ensure compliance with DGFT Notification 13/24-25 dated 20-05-2024 with respect to paragraph 2.31(1)(b) of the Foreign Trade Policy 2023, paragraph 2(c) of the General Notes to the Import Policy, and policy conditions 5 and 7 of Chapter 85. Additionally, verify compliance with CBIC Instruction 27/2025-Cus dated 26-08-2025 (paragraphs 1 to 4). Quote all applicable registration and authorisation numbers on the bill of entry.DGFT Notification 13/24-25 dated 20-05-2024 · CBIC Instruction 27/2025-Cus dated 26-08-2025 · General Note 2(c) of Import Policy
The single most common error on this tariff line is treating HSN 8541 41 00 as a single-product heading and obtaining a BIS R-number against only one Indian Standard. The heading simultaneously covers bypass-diode solar PV modules (IS 14286 / IS 16077 with IS/IEC 61730 parts), LED control gear (IS 15885:Part 2:Sec 13:2012), and bare LED components — each with a distinct R-number requirement under a different controlling QCO. Sourcing a module under the LED control gear R-number, or vice versa, constitutes an invalid conformity declaration and triggers detention irrespective of a facially valid BIS certificate.