Disc ploughs

Disc ploughs for agricultural soil preparation

CBIC CLEARANCE

HSN 8432 10 10 (Disc ploughs) is subject to the import policy administered by the Central Board of Indirect Taxes and Customs (CBIC), with no sectoral PGA licensing requirement. The tariff line is Free under the ITC (HS) import policy; however, importers must note that transmission shafts and power take-off (PTO) shafts are separately classifiable under tariff item 8483 10 99 per CBIC Circular 02/2014-Cus.

What this is

HSN code

8432 10 10

Chapter

84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary regulator

CBIC · ITC (HS) import policy, Chapter 84

Customs documentation

Bill of entry from CBIC
Commercial invoice from exporter

Compliance steps

1
File the bill of entry under tariff item 8432 10 10 for disc ploughs proper. Ensure that any transmission shafts or power take-off (PTO) shafts supplied with the equipment are declared separately under tariff item 8483 10 99 and not co-classified under 8432 10 10.
CBIC Circular 02/2014-Cus dated 09-01-2014
2
Confirm the ITC (HS) import policy status at the time of filing; the tariff line carries no licensing condition, but classification errors on ancillary components attract misdeclaration proceedings under the Customs Act, 1962.
ITC (HS) Schedule I, Chapter 84; CBIC Circular 02/2014-Cus dated 09-01-2014

A word of counsel

The single most common error on this tariff line is bundling transmission shafts or PTO shafts into the disc plough consignment without a separate tariff declaration. CBIC Circular 02/2014-Cus dated 09-01-2014 explicitly places those components under 8483 10 99; co-classification under 8432 10 10 constitutes a misdeclaration of goods, exposing the importer to short-levy demands, interest, and penalty under the Customs Act, 1962.

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Frequently asked

Does HSN 8432 10 10 require BIS certification?

No. Disc ploughs are not within the BIS Quality Control Order regime; no BIS QCO covers agricultural ploughs. Import is governed by the ITC (HS) import policy administered by the Central Board of Indirect Taxes and Customs, which places this tariff line in the Free category.

How should PTO shafts supplied together with disc ploughs be classified at the bill of entry?

Power take-off and transmission shafts must be separately declared under tariff item 8483 10 99 per CBIC Circular 02/2014-Cus dated 09-01-2014; merging them into the 8432 10 10 entry constitutes a misdeclaration.

Is an import licence or PGA NOC required before filing the bill of entry for disc ploughs?

No import licence or PGA NOC is required. The tariff line is Free under the ITC (HS) policy and carries no sectoral PGA licensing condition, provided the goods are correctly classified and ancillary shafts are separately enumerated.

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