Disc harrows

Disc harrows for soil preparation and cultivation

CBIC CLEARANCE

HSN 8432 21 00 (Disc harrows) is governed by the ITC (HS) import policy administered by the Central Board of Indirect Taxes and Customs (CBIC), with no sectoral Partner Government Agency licensing requirement at the bill-of-entry stage. Standard customs clearance applies, and importers should note that transmission or power take-off (PTO) shafts supplied with the equipment are classifiable separately under tariff item 8483 10 99.

What this is

HSN code

8432 21 00

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 21 00 for the disc harrow unit itself. Confirm that no transmission or PTO shafts are bundled under this CTI; such shafts must be declared separately under tariff item 8483 10 99 to avoid mis-declaration.
CBIC Circular 02/2014-CUS dated 09-01-2014
2
Ensure the commercial invoice and packing list itemise disc harrow components distinctly from any PTO or transmission shaft assemblies. Where shafts are shipped as part of the same consignment, raise a separate line item at 8483 10 99 on the bill of entry.
CBIC Circular 02/2014-CUS dated 09-01-2014

A word of counsel

The single most frequent error on this tariff line is declaring an integrated disc harrow assembly — inclusive of the PTO shaft — entirely under 8432 21 00. CBIC Circular 02/2014-CUS is explicit that transmission and PTO shafts fall under 8483 10 99; a single mis-declared CTI on the bill of entry can result in a short-levy demand, monetary penalty, and consignment detention pending re-assessment.

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Frequently asked

Does HSN 8432 21 00 require BIS certification?

No. Disc harrows under this tariff line are not covered by any BIS Quality Control Order. Import is governed solely by the ITC (HS) import policy administered by the Central Board of Indirect Taxes and Customs, with standard customs documentation at the bill-of-entry stage.

How should PTO shafts imported alongside a disc harrow be classified?

Per CBIC Circular 02/2014-CUS dated 09-01-2014, transmission and power take-off shafts are classifiable under tariff item 8483 10 99 and must be declared on a separate line item on the bill of entry.

Are there any port restrictions or licensing conditions for importing disc harrows?

No port restrictions or sectoral PGA licences apply to this tariff line; the import policy is Free under Chapter 84, and standard CBIC customs clearance documentation suffices.

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