Aircraft engines
Spark-ignition piston aircraft engines
HSN 8407 10 00 (Aircraft engines) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), under which import of second-hand or reconditioned aircraft engines requires prior approval from the Directorate General of Civil Aviation (DGCA). New aircraft engines are importable freely under the ITC (HS) policy; the DGCA approval condition is triggered only for second-hand or reconditioned units.
- DGCA approval from DGCA
- Import declaration from DGFT
- 1Determine whether the aircraft engine being imported is new, second-hand, or reconditioned. If the unit is second-hand or reconditioned, obtain prior approval from the Directorate General of Civil Aviation before filing the bill of entry; import without such approval violates the ITC (HS) policy condition for Chapter 84.ITC (HS) import policy condition, Chapter 84 · DGFT policy on second-hand/reconditioned aircraft engines
- 2Declare the condition of the engine (new, second-hand, or reconditioned) accurately in the bill of entry. A misdeclaration of a second-hand or reconditioned unit as new bypasses the DGCA approval requirement and constitutes a customs misdeclaration liable to confiscation and monetary penalty under the Customs Act, 1962.ITC (HS) import policy, Chapter 84 · Customs Act, 1962
The most common error on this tariff line is importing a reconditioned aircraft engine without first securing DGCA approval, on the assumption that a serviceable engine does not meet the threshold for 'second-hand'. DGCA and customs treat any engine that is not new-in-original-factory-condition as second-hand or reconditioned; a consignment arriving without the DGCA approval letter is liable to detention and, if the misdeclaration is deliberate, to confiscation under the Customs Act, 1962.