Photovoltaic, designed for use solely with lightemitting diode (LED) light sources

Photovoltaic LED luminaires and light fittings

BIS QCO APPLICABLE · CRS SCHEME · IS 16102

HSN 9405 41 00 (photovoltaic LED luminaires) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 16102 (Part 1) and the applicable sections of IS 10322 (Part 5) is mandatory under the Compulsory Registration Scheme with effect from 18 March 2021, by virtue of the Electronics and Information Technology Goods (Requirements 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 41 00

Chapter

94 · Furniture; bedding, mattresses; lamps and lighting fittings

BIS QCO

Applicable · Compulsory Registration Scheme · R-number required

Indian Standard

IS 16102 · 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
Verify the foreign supplier's BIS Compulsory Registration Scheme R-number against IS 16102 (Part 1):2012 for self-ballasted LED lamps and against the relevant IS 10322 (Part 5) section for the luminaire type. The R-number must be model-specific, current, and covering the exact product variant being imported.
Electronics and Information Technology Goods (Requirements of Compulsory Registration) Order, 2021 · S.O. 1248(E) dated 18-03-2021
2
Match the product type to the correct IS 10322 (Part 5) section before placing the purchase order: Section 1 (fixed general purpose), Section 2 (recessed), Section 3 (road and street), Section 5 (flood lights), Section 6 (hand lamps), Section 7 (lighting chains), or Section 8 (emergency lighting). An R-number registered against the wrong section does not satisfy the QCO for the imported product category.
IS 10322:Part 5:Sec 1:2012; Sec 2:2012; Sec 3:2012; Sec 5:2013; Sec 6:2013; Sec 7:2017; Sec 8:2013 · S.O. 1248(E) dated 18-03-2021
3
Ensure each luminaire unit bears the Standard Mark under a licence from the Bureau of Indian Standards as per Scheme II of Schedule II of the BIS (Conformity Assessment) Regulations, 2018. The mark must appear on the product; packaging-only marking does not satisfy the requirement.
Scheme II of Schedule II of the Bureau of Indian Standards (Conformity Assessment) Regulations, 2018 · Electronics and Information Technology Goods (Requirements of Compulsory Registration) Order, 2021
4
Quote the supplier's BIS R-number on the bill of entry and ensure compliance with General Note 2(C) of the Import Policy. Customs verifies the R-number in real time against the BIS register; an absent, expired, or scope-mismatched R-number triggers consignment detention.
S.O. 1248(E) dated 18-03-2021 · General Note 2(C) of the ITC (HS) Import Policy · BIS Act, 2016 · Customs Act, 1962
5
Confirm compliance with DGFT Notification 13/24-25 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 13/24-25 dated 20-05-2024 · Para 2.31(1)(b) of FTP-2023 · General Note 2(C) of the ITC (HS) Import Policy

A word of counsel

The single most common error on this tariff line is sourcing an R-number registered against one IS 10322 (Part 5) section and importing a luminaire type covered by a different section — for example, presenting a flood-light R-number (Section 5) at customs for a consignment of road-lighting luminaires (Section 3). Each product category has a distinct registered model code; customs verifies section-level scope, not merely whether an R-number exists for the supplier. A section mismatch is treated as absence of BIS registration and results in consignment detention regardless of the supplier's overall CRS standing.

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Frequently asked

Does HSN 9405 41 00 require BIS certification?

Yes. Photovoltaic LED luminaires under this tariff line must conform to IS 16102 (Part 1):2012 and the applicable IS 10322 (Part 5) sections under the Compulsory Registration Scheme with effect from 18 March 2021; import is permitted only from manufacturers holding a current, model-specific BIS R-number.

Is a single R-number sufficient for all LED luminaire types within this HSN?

No. Each luminaire category — fixed general purpose, recessed, road and street, flood lights, hand lamps, lighting chains, and emergency lighting — is registered under a separate IS 10322 (Part 5) section, and the R-number is model-specific; importing a product type outside the registered scope renders the R-number invalid for that consignment.

Does the Flashlight Quality Control Order also apply to luminaires under HSN 9405 41 00?

The Flashlight (Quality Control) Order, 2025 under S.O. 501(E) dated 21-01-2025, with its phased enforcement dates for micro, small, and other enterprises, applies specifically to flashlights as defined therein; importers should assess separately whether their product falls within that definition in addition to the LED luminaire QCO obligations.

Does CBIC Instruction 27/2025-Cus dated 26-08-2025 impose additional requirements at the customs stage?

Yes. Paragraphs 1 to 4 of Central Board of Indirect Taxes and Customs Instruction 27/2025-Cus dated 26-08-2025 must be complied with at the customs filing stage; importers should review those paragraphs and ensure the bill of entry and supporting documentation satisfy any additional customs-level requirements specified therein.

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