Photovoltaic cells assembled in modules or made up into panels
Photovoltaic cells assembled in modules or panels
HSN 8541 43 00 (photovoltaic cells assembled in modules or made up into 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), alongside IS 61730 (Part 1) and IS 61730 (Part 2), is mandatory under the Compulsory Registration Scheme with effect from 30 August 2017, by virtue of the Solar Photovoltaics, Systems, Devices and Components Goods (Requirements for Compulsory Registration) Order, 2017. Extended Producer Responsibility authorisation administered by the Central Pollution Control Board and Renewable Energy Equipment Import Monitoring System registration administered by the Ministry of New and Renewable Energy apply as separate customs-clearance overlays.
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 IS 14286 and IS 61730 (Part 1) and IS 61730 (Part 2) for crystalline-silicon modules, or against IS 16077 and IS 61730 (Part 1) and IS 61730 (Part 2) for thin-film 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
- 2Confirm that the diode topology of the consignment is bypass-diode-only before classifying under HSN 8541. Modules with blocking diodes, or both blocking and bypass diodes, fall under HSN 8501 per Central Board of Indirect Taxes and Customs Instruction 08/2018-Cus. A bill-of-entry mismatch against the technical data sheet triggers reclassification and re-assessment.Central Board of Indirect Taxes and Customs Instruction 08/2018-Cus dated 06-04-2018
- 3Register the consignment on the Renewable Energy Equipment Import Monitoring System portal of the Ministry of New and Renewable Energy before import. Applications must be submitted at least five days before the expected arrival date for sea cargo, two days for air cargo; each registration is valid for three months, is port-specific, and carries no fee.DGFT Notification 40/25-26 dated 10-10-2025 · Policy Condition 9 of Chapter 85
- 4Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before import and quote the authorisation number on the bill of entry. MSMED-registered micro enterprises are exempt from EPR authorisation.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 5Quote the BIS R-number, CPCB EPR authorisation number, and REEIMS registration reference on the bill of entry. Ensure compliance with DGFT Notification 13/24-25 and CBIC Instruction 27/2025-Cus. Customs verifies each reference independently; any one absent, expired, or scope-mismatched triggers consignment detention.DGFT Notification 13/24-25 dated 20-05-2024 · CBIC Instruction 27/2025-Cus dated 26-08-2025 · BIS Act, 2016 · Customs Act, 1962
The most common error on this tariff line is presenting a BIS R-number valid for one module technology family against a consignment from the other: an R-number registered against IS 14286 (crystalline-silicon) does not cover thin-film modules requiring IS 16077, and vice versa. Customs verifies the R-number against the technology family and model code in real time; a technology-family mismatch detains the consignment and triggers a fresh CRS verification cycle. Confirm the supplier's R-number, the mapped Indian Standard, and the specific model code against the purchase order before shipment is booked.