The Central Board of Indirect Taxes and Customs (CBIC), through Instruction No. 08/2026-Customs dated 12.06.2026, directed field formations to implement the amendments introduced by the Ministry of Electronics and Information Technology (MeitY) vide Notification S.O. 1246(E) dated 10.03.2026 concerning exemptions for Highly Specialized Equipment (HSE) under the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021. The amended provisions provide that HSE shall be exempt from the application of the Compulsory Registration Order, subject to specific exemption issued by MeitY and provided that such equipment is manufactured or imported in quantities of less than 100 units per model per year. The exemption applies to equipment powered by a three-phase power supply, equipment using a single-phase power supply with a current rating exceeding 16 amperes, equipment exceeding dimensions of 1.5 metres by 0.8 metres, or equipment weighing more than 80 kilograms. The amendment takes effect from 15.06.2026.
F. No. 450/51/2018
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
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Instruction No. 08/2026-Customs | Dated: 12.06.2026
To
All Principal Chief Commissioners / Chief Commissioners of Customs / Customs (Preventive) / Customs & Central Taxes
All Principal Commissioners / Commissioners of Customs / Customs (Preventive).
All Pr. Director General / Director Generals under CBIC
Subject: Implementation of MeitY Notification S.O. 1246(E) dated 10.03.2026 regarding exemption for Highly Specialized Equipment (HSE) under Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021.
Reference is invited to Notification S.O. 1246(E) dated 10.03.2026 issued by Ministry of Electronics and Information Technology (MeitY) amending the “Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021”.
2. Vide the said notification, amendments to the “Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021”, notified vide S.O. 1248(E) published in the Gazette of India on 18th March, 2021 has been made, wherein Paragraph 8 inserted vide notification No S.O. No 2844 (E) dated 1st July, 2021 shall be read as,
Exemption for Highly Specialized Equipment (HSE): HSE as per the criteria given below shall stand exempted from application of this Order based on specific exemption issued by Ministry of Electronics and Information Technology under Para 2 of Gazette notification S.O. No 1248(E) dated the 18th March, 2021, as amended by S.O. 1929 (E) dated 26th April 2023, provided they are manufactured/ imported in less than 100 units per model per year-
i. Equipment powered by three phase power supply; or
ii. Equipment powered by single phase power supply with current rating exceeding 16 Ampere; or
iii. Equipment with dimensions exceeding 1.5 m × 0.8 m; or
iv. Equipment with weight exceeding 80 Kg.
3. The aforesaid amendment shall come into effect from 15.06.2026.
4. In view of above, it is directed that necessary action may be taken to sensitize officers under your jurisdiction regarding the above issue.
5. The difficulties, if any, may be brought to the notice of the Board.
Yours faithfully,
Encls: as above
(Anshuman Yadav)
OSD (Customs Policy Wing
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MINISTRY OF ELECTRONICS AND INFORMATION TECHNOLOGY
ORDER
New Delhi, the 10th March, 2026
S.O. 1246(E).— In exercise of the powers conferred by sub-section (1) and (2) of section 16 read with subsection (3) of section 25 of the Bureau of Indian Standards Act, 2016 (11 of 2016), and the Central Government being of the opinion that it is necessary and expedient in the public interest so to do, hereby makes the following amendments to the “Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021”, notified vide S.O. 1248(E) published in the Gazette of India on 18th March, 2021 and amended from time to time
2. In the said Order, Paragraph 8 inserted vide notification No S.O. No 2844 (E) dated 1st July, 2021 shall be read as Exemption for Highly Specialized Equipment (HSE): HSE as per the criteria given below shall stand exempted from application of this Order based on specific exemption issued by Ministry of Electronics and Information Technology under Para 2 of Gazette notification S.O. No 1248(E) dated the 18th March, 2021, as amended by S.O. 1929 (E) dated 26th April 2023, provided they are manufactured/ imported in less than 100 units per model per year-
a. Equipment Powered by three phase power supply or
b. Equipment Powered by single phase power supply with current rating exceeding 16 Ampere or
c. Equipment with dimensions exceeding 1.5 m x 0.8 m or
d. Equipment with weight exceeding 80 Kg
e. The aforesaid amendment shall come into effect from 15th June, 2026.
[F. No. W-47/21/2022-IPHW]
ASHA NANGIA, GC & Scientist “G”
The Principal Order was published in the Gazette of India, Extraordinary vide S.O. number 1248(E) dated the 18th March, 2021 and subsequently amended vide S.O. No 1353(E) dated 25th March, 2021, S.O. 2844(E) dated 01st July, 2021, S.O. No 1929(E) dated 26th April, 2023, S.O. No 1652(E) dated 9th April, 2024, S.O. No 4378(E) dated 9th October, 2024, S.O. No 1363(E) dated 20th March, 2025 S.O. No 4362(E) dated 22th September, 2025, 4th November,2025 and S.O. No 352 dated 22th January, 2026.
