Time pieces
Mains-powered electronic clocks and time pieces
HSN 9105 99 10 (time pieces) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 302 (Part 2) Section 26:2014 is mandatory under the Compulsory Registration Scheme with effect from 18 March 2021, by virtue of 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 holds a current Bureau of Indian Standards Compulsory Registration Scheme R-number against IS 302 (Part 2) Section 26:2014 for mains-powered electronic clocks. Confirm the R-number covers the specific model being imported before placing the purchase order.Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 · S.O. 1248(E) dated 18-03-2021
- 2Ensure every unit bears the Standard Mark under the supplier's BIS R-number licence per Scheme-II of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. The mark must appear on the product itself, not on outer packaging alone.Scheme-II of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 1248(E) dated 18-03-2021
- 3Confirm compliance with the Directorate General of Foreign Trade Notification 13/24-25 dated 20-05-2024 with reference to paragraph 2.31(1)(b) of the Foreign Trade Policy 2023 and paragraph 2(c) of the General Notes to the Import Policy before filing the bill of entry.DGFT Notification 13/24-25 dated 20-05-2024 · General Notes paragraph 2(c) of the ITC (HS) Import Policy
- 4Quote the supplier's BIS R-number on the bill of entry. Customs verifies the R-number in real time against the BIS portal; an absent, expired, or model-code-mismatched R-number triggers consignment detention.Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 · BIS Act, 2016 · Customs Act, 1962
- 5Ensure compliance with paragraphs 1 to 4 of Central Board of Indirect Taxes and Customs Instruction 27/2025-Cus dated 26-08-2025. Review the instruction for any documentary or procedural requirements applicable to this tariff line before shipment.CBIC Instruction 27/2025-Cus dated 26-08-2025
The single most common error on this tariff line is importing battery-operated or quartz clocks under HSN 9105 99 10 while assuming the BIS QCO obligation does not apply because the product lacks a direct mains connection. The IS 302 (Part 2) Section 26:2014 obligation is triggered by mains-power design; importers who misread the product scope and obtain no R-number face consignment detention at port and potential re-export, because the BIS portal check is executed against every bill of entry at the time of filing.