Designed for use solely with light-emitting diode (LED) light sources
LED luminaires and lighting fittings (LED lamps, lighting chains, flood lights)
HSN 9405 31 00 (luminaires and lighting fittings designed for LED light sources) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 16102 (Part 1) and the applicable parts of IS 10322 (Part 5) is mandatory under the Compulsory Registration Scheme with effect from 18 March 2021 pursuant to 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 the applicable Indian Standard for the product type: IS 16102 (Part 1):2012 for self-ballasted LED lamps, IS 10322 (Part 5, Section 1):2012 for fixed general-purpose LED luminaires, IS 10322 (Part 5, Section 7):2017 for LED lighting chains, and the relevant section for any other LED luminaire type in the consignment.Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 · S.O. 1248(E) dated 18-03-2021
- 2Ensure every unit in the consignment bears the Standard Mark and the supplier's BIS R-number under Scheme II of Schedule II of the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself; marking solely on outer packaging is insufficient.Scheme II of Schedule II of the BIS (Conformity Assessment) Regulations, 2018 · S.O. 1248(E) dated 18-03-2021
- 3Confirm the supplier's R-number is model-specific and covers each distinct LED luminaire type in the consignment. A single R-number registered against IS 10322 (Part 5, Section 1) does not extend to LED lighting chains under Section 7 or flood lights under Section 5; each product category requires its own registration.Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 · S.O. 1248(E) dated 18-03-2021
- 4Ensure compliance with DGFT Notification 13/2024-25 dated 20-05-2024 with respect 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 13/2024-25 dated 20-05-2024 · General Note 2(C) of the Import Policy
- 5Quote the supplier's BIS R-number(s) on the bill of entry and ensure compliance with CBIC Instruction 27/2025-Cus dated 26-08-2025 (paragraphs 1 to 4). Customs verifies R-numbers in real time against the BIS portal; an absent, expired, or scope-mismatched R-number triggers consignment detention.CBIC Instruction 27/2025-Cus dated 26-08-2025 · BIS Act, 2016 · Customs Act, 1962
The most common error on this tariff line is treating a single BIS R-number as covering the entire consignment when the shipment contains multiple LED luminaire categories — for example, LED lighting chains alongside fixed general-purpose LED luminaires. IS 10322 (Part 5) is divided into product-specific sections, and each section corresponds to a distinct R-number registration; importing even one category without a current, in-scope R-number exposes the entire consignment to detention at the port of entry. Audit the supplier's R-number portfolio against every luminaire type on the packing list before booking the shipment, not at the time of customs filing.