Straw or fodder balers, including pick-up balers

CBIC CLEARANCE

HSN 8433 40 00 (Straw or fodder balers, including pick-up balers) is subject to customs classification 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 is required at the bill-of-entry stage; standard CBIC tariff-classification rules govern clearance.

What this is

HSN code

8433 40 00

Chapter

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

Primary regulator

CBIC · Customs Act, 1962 — tariff classification policy

Customs documentation

Bill of entry from CBIC
Commercial invoice from exporter

Compliance steps

1
Classify the complete baler unit under tariff item 8433 40 00. Any transmission shafts or power take-off (PTO) shafts supplied separately or as detached components must be classified under tariff item 8483 10 99 and declared on a separate bill-of-entry line.
CBIC Circular 02/2014-Cus dated 09-01-2014
2
At the bill of entry, ensure that component descriptions in the invoice and packing list clearly distinguish baler-machine elements from PTO shafts. Mixed consignments where PTO shafts are bundled without a separate tariff declaration are liable to re-assessment and demand of differential duty.
CBIC Circular 02/2014-Cus dated 09-01-2014

A word of counsel

The single most common error on this tariff line is importing a baler with its PTO shaft as one undivided line item classified entirely under 8433 40 00. CBIC Circular 02/2014-Cus explicitly places transmission and PTO shafts under 8483 10 99; a customs officer who identifies a bundled PTO shaft on physical examination will reassess the component line, issue a demand for differential duty, and may impose a penalty for misdeclaration — even where the misclassification was unintentional.

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Frequently asked

Does HSN 8433 40 00 require BIS certification?

No, straw or fodder balers are not covered by any BIS Quality Control Order. Import is governed solely by CBIC tariff-classification policy under the Customs Act, 1962, with no sectoral PGA licence required at the bill of entry.

How should PTO shafts shipped together with the baler be declared at customs?

PTO shafts must be declared as a separate line under tariff item 8483 10 99, per CBIC Circular 02/2014-Cus dated 09-01-2014; they cannot be classified under 8433 40 00 even when physically packed with the baler unit.

Is any import licence or PGA NOC required before shipping a straw baler to India?

No licence or PGA NOC is required for this tariff line. The import is freely permitted subject to correct tariff classification and standard customs documentation at the bill-of-entry stage.

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