Skip to main content
Access IndiaPLATFORM
HomeHSNChapter 94HSN 9405 39 00

Other

Other luminaires and LED lighting fittings (lighting chains, flood lights, hand lamps)

BIS QCO APPLICABLE · CRS SCHEME · IS 16102

HSN 9405 39 00 (other luminaires and lighting fittings) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 10322 (Part 5) and IS 16102 (Part 1) 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 controls apply as separate customs-clearance overlays.

What this is
HSN code
9405 39 00
Chapter
94 · Furniture; bedding, mattresses; lamps and lighting fittings
BIS QCO
Applicable · Compulsory Registration Scheme · R-number required
Indian Standard
IS 10322 · effective 18-03-2021
Applicable Partner Government Agencies
BISBIS·Bureau of Indian Standards

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

Compliance steps
  1. 1
    Verify the foreign supplier's BIS Compulsory Registration Scheme R-number on the BIS portal against the applicable IS section: IS 10322 Part 5 Section 1 (fixed general-purpose LED luminaires), Section 2 (recessed), Section 3 (road/street), Section 5 (flood lights), Section 6 (hand lamps), Section 7 (lighting chains), Section 8 (emergency lighting), or IS 16102 Part 1 (self-ballasted LED lamps). The R-number must be model-specific and current on the shipping bill date.
    Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 · S.O. 1248(E) dated 18-03-2021
  2. 2
    Ensure every product unit bears the BIS Standard Mark and the R-number under Scheme-II of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself; packaging-only marking does not satisfy the statutory requirement.
    Scheme-II of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021
  3. 3
    If the consignment includes flashlights as defined under the Flashlight (Quality Control) Order, 2025, confirm that the supplier holds a separate BIS CM/L licence under IS 2083 per Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018. Enforcement dates are 28 July 2025 for general enterprises, 28 October 2025 for small enterprises, and 28 January 2026 for micro enterprises; verify which tier the manufacturer falls under.
    Flashlight (Quality Control) Order, 2025 · S.O. 501(E) dated 21-01-2025
  4. 4
    Quote the BIS R-number (and CM/L number where flashlights are included) on the bill of entry, and ensure compliance with General Note 2(C) of the Import Policy. Verify compliance with DGFT Notification 13/24-25 dated 20-05-2024 in respect of paragraph 2.31(1)(b) of the Foreign Trade Policy 2023 and paragraph 2(C) of the General Notes to the Import Policy.
    DGFT Notification 13/24-25 dated 20-05-2024 · General Note 2(C) of the Import Policy · Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021
  5. 5
    Ensure compliance with paragraphs 1 to 4 of Central Board of Indirect Taxes and Customs Instruction 27/2025-Cus dated 26-08-2025. Customs verifies the BIS R-number against the BIS register in real time; an absent, expired, or model-code-mismatched registration triggers consignment detention.
    CBIC Instruction 27/2025-Cus dated 26-08-2025 · BIS Act, 2016 · Customs Act, 1962
A word of counsel

The most common error on this tariff line is treating the BIS Compulsory Registration Scheme obligation as a single R-number covering the entire product shipment, when in fact each distinct luminaire type — fixed general-purpose, recessed, road/street, flood, hand lamp, lighting chain, emergency — must be individually registered against its own IS 10322 Part 5 section. A consignment mixing luminaire types where one or more models lack a corresponding R-number will face detention on the unregistered models, even where the principal SKU is fully compliant.

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 9405 39 00 require BIS certification?
Yes. Luminaires and LED lighting fittings under this tariff line require Bureau of Indian Standards registration under the Compulsory Registration Scheme against the applicable section of IS 10322 Part 5 or IS 16102 Part 1, with effect from 18 March 2021.
Does one R-number cover all LED luminaire types in a mixed consignment?
No. The R-number is model-specific and section-specific; each luminaire category (fixed, recessed, road, flood, hand lamp, lighting chain, emergency) requires its own R-number registration against the corresponding IS 10322 Part 5 section. A model outside the registered scope is non-compliant at customs.
Does the Flashlight (Quality Control) Order, 2025 apply to consignments under this HSN?
Yes, where the consignment includes flashlights as defined under that order. A separate CM/L licence under IS 2083 per Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 is required; enforcement dates vary by enterprise size with micro enterprises granted until 28 January 2026.
Is the CRS R-number sufficient for customs clearance or are additional policy compliances required?
The BIS R-number is necessary but not sufficient. DGFT Notification 13/24-25 and CBIC Instruction 27/2025-Cus impose additional customs-clearance conditions; the bill of entry must reflect compliance with General Note 2(C) of the Import Policy as well.
Last verified against gazette notifications: 2026-05-16. Source: BIS / DGFT / CBIC / Indian Customs CUSDATA.
Related