Parts
Parts of electrical machines and apparatus, not elsewhere specified
HSN 8543 90 00 (Parts of electrical machines and apparatus) is subject to Ministry of Health and Family Welfare (MOHFW) packaging and labelling compliance under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified with effect from 01-12-2022, where the parts relate to tobacco products. Critically, import of e-cigarettes and any parts or components thereof — including refill pods, atomisers, cartridges, electronic nicotine delivery systems, heat-not-burn products, and e-hookah devices — is prohibited under the Directorate General of Foreign Trade (DGFT) Notification 20/2015-20 dated 26-09-2019, with Central Drugs Standard Control Organisation (CDSCO) and Central Board of Indirect Taxes and Customs (CBIC) policy controls applying as additional clearance overlays.
- Prohibition compliance declaration to DGFT
- Health warning labelling proof from MOHFW
- CDSCO licence where applicable
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Confirm that the consignment does not include e-cigarettes or any part or component thereof — refill pods, atomisers, cartridges, electronic nicotine delivery systems, heat-not-burn products, e-hookah devices, or any device by whatever name, shape, size or form — as import of all such goods under HS 8543 is prohibited. Only products licensed under the Drugs and Cosmetics Act, 1940 are carved out of this prohibition.DGFT Notification 20/2015-20 dated 26-09-2019
- 2Where parts relate to cigarettes or other tobacco products, ensure compliance with the new health-warning specifications under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, operative from 01-12-2022. Upload requisite labelling compliance documentation in e-Sanchit before filing the bill of entry.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
- 3Verify correct product classification before filing: Low Noise Block (LNB) down converters are classifiable under 8543 70 99, and cordless infrared devices under 8543 70 when imported separately. Misclassification under 8543 90 00 may attract re-assessment, detention, and penalty under the Customs Act, 1962.CBEC Circular 13/2013-Cus dated 05-04-2013 · CBEC Circular 01/2013-Cus dated 01-01-2013
The single most common error on this tariff line is assuming that the e-cigarette prohibition applies only to finished devices and that component-level parts — atomisers, refill pods, cartridges — may be imported freely. DGFT Notification 20/2015-20 explicitly extends the prohibition to all parts and components of such devices regardless of name, shape, size, or form; customs detention and confiscation apply at the bill of entry stage, and only items separately licensed under the Drugs and Cosmetics Act, 1940 are exempt from the prohibition.