Other

Other electrical machines and apparatus (residual subheading 8543 70)

CDSCO CLEARANCE · MOHFW CLEARANCE

HSN 8543 70 39 falls under a dual regulatory overlay: the Ministry of Health and Family Welfare (MOHFW) mandates compliance with the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 under General Note 13 of the ITC (HS) Schedule, while the Central Drugs Standard Control Organisation (CDSCO) governs any product licensed under the Drugs and Cosmetics Act, 1940. Critically, the import of e-cigarettes and all electronic nicotine delivery systems under HS 8543 is prohibited outright under DGFT Notification 20/2015-20 dated 26-09-2019.

What this is

HSN code

8543 70 39

Chapter

85 · Electrical machinery and equipment and parts thereof

Primary regulator

CDSCO · Drugs and Cosmetics Act, 1940 · MOHFW · Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022

Customs documentation

Labelling compliance declaration from MOHFW
DGFT prohibition clearance from DGFT
CDSCO licence from CDSCO

Applicable Partner Government Agencies

CDSCOCDSCO·Central Drugs Standard Control Organisation

MOHFWMOHFW·Ministry of Health and Family Welfare

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

Compliance steps

1
Confirm the product is not an e-cigarette, electronic nicotine delivery system, heat-not-burn product, e-hookah, or any component thereof — including refill pods, atomisers, and cartridges. Import of all such devices under HS 8543 is prohibited; consignments will be seized and are liable to confiscation under DGFT Notification 20/2015-20 dated 26-09-2019.
DGFT Notification 20/2015-20 dated 26-09-2019
2
Where the imported electrical apparatus is a tobacco-related product, ensure packaging and labelling comply with the health-warning specifications notified under GSR 592(E) dated 21-07-2022 (in force from 01-12-2022). Labelling non-compliance attracts detention at the port of import per CBIC Instruction 02/2023 dated 07-01-2023.
GSR 592(E) dated 21-07-2022 · CBIC Instruction 02/2023 dated 07-01-2023 · MOHFW letter D.O.P.16011/02/2017-TC (Part-1) dated 09-12-2022
3
If the apparatus is licensed under the Drugs and Cosmetics Act, 1940, obtain the requisite CDSCO import licence or registration before filing the bill of entry, as products falling within that licensed category are carved out of the ENDS prohibition but remain subject to drug-regulatory controls.
Drugs and Cosmetics Act, 1940 · DGFT Notification 20/2015-20 dated 26-09-2019 (carve-out clause)

A word of counsel

The most common error on this tariff line is assuming the CDSCO carve-out in the ENDS prohibition creates a broad exemption for any electrically-powered nicotine or tobacco-adjacent device. The carve-out is narrow: only products that hold an existing licence under the Drugs and Cosmetics Act, 1940 qualify. An unlicensed device — regardless of how it is described commercially — remains a prohibited import under DGFT Notification 20/2015-20, and customs officers will treat it as such, leading to outright seizure and possible criminal liability under the Prohibition of Electronic Cigarettes Act, 2019.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 8543 70 39 require BIS certification?

No, this residual electrical-apparatus subheading is not covered by a BIS Quality Control Order. Import is instead governed by MOHFW labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 and a blanket DGFT prohibition on e-cigarettes and electronic nicotine delivery systems under Notification 20/2015-20.

Are spare parts or components of e-cigarettes — such as atomisers or refill pods — also prohibited under this tariff line?

Yes. DGFT Notification 20/2015-20 expressly covers all parts and components of electronic nicotine delivery systems, including refill pods, atomisers, and cartridges; no component-level exemption exists under HS 8543.

What health-warning standard applies to tobacco-product labelling for imports cleared under this HSN?

The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified via GSR 592(E) dated 21-07-2022 and effective from 01-12-2022, prescribe the current health-warning specifications; CBIC Instruction 02/2023 dated 07-01-2023 directs customs officers to enforce this at the bill-of-entry stage.

Last verified against gazette notifications: 2026-05-16. Source: CDSCO / MOHFW / DGFT / CBIC / Indian Customs CUSDATA.