Other

Agricultural ploughs for soil preparation (other types)

CBIC CLEARANCE

HSN 8432 10 90 (Other ploughs) is subject to customs policy administered by the Central Board of Indirect Taxes and Customs (CBIC) under the Customs Act, 1962. No sectoral Partner Government Agency licence or permit applies; the operative compliance obligation at the bill of entry is correct classification and tariff verification.

What this is

HSN code

8432 10 90

Chapter

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

Primary regulator

CBIC · Customs Act, 1962 — tariff classification and policy overlay

Customs documentation

Bill of entry from CBIC
Commercial invoice from exporter

Compliance steps

1
Verify that the imported goods are correctly classified as ploughs under HSN 8432 10 90. Transmission shafts and power take-off (PTO) shafts are classifiable separately under tariff item 8483 10 99 and must not be declared under this heading.
CBIC Circular 02/2014-Cus dated 09-01-2014
2
File the bill of entry with complete technical specifications of the plough type to support the classification declaration. Misclassification of PTO shaft components as plough parts invites re-assessment, demand of differential duty, and potential penalty under the Customs Act, 1962.
CBIC Circular 02/2014-Cus dated 09-01-2014

A word of counsel

The single most common error on this tariff line is declaring transmission shafts or PTO shafts as constituent parts of the plough assembly under 8432 10 90. CBIC Circular 02/2014-Cus settles the classification question: PTO shafts fall under 8483 10 99, a separately rated heading. Mixed-consignment declarations that bundle these components into the plough entry are routinely flagged on re-assessment, attracting differential duty demands and detention pending valuation verification.

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Frequently asked

Does HSN 8432 10 90 require BIS certification?

No, agricultural ploughs under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962, with correct tariff classification as the operative compliance obligation.

Are PTO shafts supplied with the plough classifiable under 8432 10 90?

No. Per CBIC Circular 02/2014-Cus dated 09-01-2014, transmission shafts and power take-off shafts are classifiable under tariff item 8483 10 99 and must be declared separately at the bill of entry.

Is any import licence or sectoral PGA clearance required before filing the bill of entry for these ploughs?

No sectoral PGA licence or permit applies to HSN 8432 10 90; the import is free subject to correct tariff classification and standard Customs Act, 1962 compliance at the port of entry.

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