Parts
Parts of semiconductor devices and photovoltaic assemblies
HSN 8541 90 00 (parts of semiconductor devices and photovoltaic assemblies) is covered by a Bureau of Indian Standards Quality Control Order. DC or AC supplied electronic control gear for LED modules must conform to IS 15885 (Part 2 Sec 13):2012 under the Compulsory Registration Scheme with effect from 18 March 2021, per the Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021. Directorate General of Foreign Trade and Central Board of Indirect Taxes and Customs policy conditions 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 15885 (Part 2 Sec 13):2012 for DC or AC supplied electronic control gear for LED modules. The R-number must be model-specific, current, and 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
- 2Confirm the consignment bears the BIS standard mark under the R-number licence per Scheme-II of Schedule-II of the Bureau of Indian Standards (Conformity Assessment) Regulations, 2018. The standard mark must appear on the product, not packaging alone.Scheme-II of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · S.O. 1248(E) dated 18-03-2021
- 3Ensure compliance with DGFT Notification 13/2024-25 dated 20-05-2024 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. Confirm no restriction bars the import of the specific part category.DGFT Notification 13/24-25 dated 20-05-2024 · General Note 2(c) of the ITC (HS) Import Policy · Policy Conditions 5 and 7 of Chapter 85
- 4Quote the supplier's BIS R-number on the bill of entry and ensure all documentation satisfies paragraphs 1 to 4 of Central Board of Indirect Taxes and Customs Instruction 27/2025-Cus dated 26-08-2025. Customs verifies the R-number in real time; absent, expired, or scope-mismatched registration triggers consignment detention.CBIC Instruction 27/2025-Cus dated 26-08-2025 · BIS Act, 2016 · Customs Act, 1962
The single most common error on this tariff line is treating the CRS obligation as applying to all parts under HSN 8541 90 00 indiscriminately, when the QCO scope is confined to DC or AC supplied electronic control gear for LED modules conforming to IS 15885 (Part 2 Sec 13):2012. Parts outside that specification — bare semiconductor components, photodetector assemblies, or piezo-electric crystal parts — are not within the notified product scope; importers who seek R-number registration for out-of-scope goods waste compliance spend, while those who overlook the obligation on in-scope LED control gear face detention and monetary penalty under the BIS Act, 2016.