Photovoltaic cells not assembled in modules or made up into panels

Photovoltaic cells not assembled in modules or panels

BIS QCO APPLICABLE · CRS SCHEME · IS 14286 · CPCB OVERLAY

HSN 8541 42 00 (photovoltaic cells not assembled in modules or panels) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 14286 (crystalline-silicon modules) or IS 16077 (thin-film modules), in each case read with IS/IEC 61730 Parts 1 and 2, is mandatory under the Compulsory Registration Scheme with effect from 30 August 2017. Renewable Energy Equipment Import Monitoring System registration, Extended Producer Responsibility authorisation, and CBIC Instruction 27/2025-Cus compliance apply as separate customs-clearance overlays.

What this is

HSN code

8541 42 00

Chapter

85 · Electrical machinery and equipment and parts thereof

BIS QCO

Applicable · Compulsory Registration Scheme · R-number required

Indian Standard

IS 14286 · effective 30-08-2017

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

CPCBCPCB·Central Pollution Control Board

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 14286 and IS/IEC 61730 Parts 1 and 2 for crystalline-silicon cells, or IS 16077 and IS/IEC 61730 Parts 1 and 2 for thin-film cells. 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
2
Confirm at the purchase-order stage that the cells are equipped with bypass diodes only, making them classifiable under HSN 8541. Cells or modules equipped with blocking diodes (with or without bypass diodes) are classifiable under HSN 8501; a diode-topology mismatch on the bill of entry triggers reclassification and a fresh compliance cycle.
Central Board of Indirect Taxes and Customs Instruction 08/2018-Cus dated 06-04-2018
3
Register the consignment on the Renewable Energy Equipment Import Monitoring System of the Ministry of New and Renewable Energy before import. Applications must be submitted at least five days in advance for sea and land cargo, two days for air cargo; each registration is valid for three months, is port-specific, and carries no registration fee.
DGFT Notification 40/25-26 dated 10-10-2025 · Policy Condition 9 of Chapter 85 of the ITC (HS) Import Policy
4
Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before import, unless the importer qualifies as a micro enterprise under the MSMED Act, 2006. Quote the EPR authorisation number on the bill of entry alongside the BIS R-number.
Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
5
Ensure compliance with paragraphs 1 to 4 of CBIC Instruction 27/2025-Cus and with DGFT Notification 13/24-25 in respect of 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. Quote all compliance references on the bill of entry.
CBIC Instruction 27/2025-Cus dated 26-08-2025 · DGFT Notification 13/24-25 dated 20-05-2024 · Policy Conditions 5 and 7 of Chapter 85 of the ITC (HS) Import Policy

A word of counsel

The most consequential error on this tariff line is conflating the diode-topology classification rule with the BIS standard selection: importers who correctly classify cells under HSN 8541 (bypass diodes) then apply an incorrect IS — citing IS 15885 (lamp control gear) rather than IS 14286 or IS 16077 — because multiple BIS standards appear in the same CCR entry. IS 15885 applies to LED control-gear registered under S.O. 1248(E), not to photovoltaic cells; using that R-number at customs triggers immediate detention for scope mismatch. Verify that the supplier's R-number is registered specifically against IS 14286 or IS 16077, as applicable to the cell technology.

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Frequently asked

Does HSN 8541 42 00 require BIS certification?

Yes. Photovoltaic cells under this tariff line require Bureau of Indian Standards registration under the Compulsory Registration Scheme against IS 14286 (crystalline-silicon) or IS 16077 (thin-film), each read with IS/IEC 61730 Parts 1 and 2, with effect from 30 August 2017 under S.O. 2920(E).

Is REEIMS registration required in addition to BIS QCO compliance?

Yes. Items under HSN 8541 42 00 exclusively used for solar energy projects must be registered on the Renewable Energy Equipment Import Monitoring System before import per DGFT Notification 40/25-26; registration is port-specific, valid for three months, and free of charge.

What determines whether photovoltaic cells are classified under HSN 8541 or HSN 8501?

Diode topology governs classification per Central Board of Indirect Taxes and Customs Instruction 08/2018-Cus: cells or modules with only bypass diodes fall under HSN 8541; those with blocking diodes (alone or combined with bypass diodes) fall under HSN 8501 and attract separate BIS obligations.

Does a single Compulsory Registration Scheme R-number cover all photovoltaic cell variants from the same supplier?

No. The R-number is model-specific and technology-specific; crystalline-silicon and thin-film variants require separate registrations under IS 14286 and IS 16077 respectively, and customs detains consignments where the declared model falls outside the registered scope.

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