Combine harvester-threshers

Combine harvester-threshers for agricultural use

CBIC CLEARANCE

HSN 8433 51 00 (Combine harvester-threshers) is subject to import policy oversight administered by the Central Board of Indirect Taxes and Customs (CBIC) under the Customs Act, 1962. No sector-specific PGA licence or permit is required for this tariff line; the operative compliance obligation is correct tariff classification at the bill-of-entry stage, particularly the separation of transmission and power take-off (PTO) shafts from the harvester assembly.

What this is

HSN code

8433 51 00

Chapter

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

Primary regulator

CBIC · Customs Act, 1962 — tariff classification and valuation oversight

Customs documentation

Bill of entry from CBIC
Commercial invoice from exporter

Compliance steps

1
Classify the combine harvester-thresher under tariff item 8433 51 00 at the bill of entry. Ensure that any transmission shafts or power take-off (PTO) shafts supplied with the machine are separately classified under tariff item 8483 10 99 and not bundled under 8433 51 00.
CBIC Circular 02/2014-Cus dated 09-01-2014
2
Declare each line item in the commercial invoice separately where the consignment includes both the combine harvester-thresher and associated PTO or transmission shafts. Incorrect aggregation invites mis-declaration proceedings and duty short-levy recovery.
CBIC Circular 02/2014-Cus dated 09-01-2014 · Customs Act, 1962

A word of counsel

The single most common error on this tariff line is importing a combine harvester-thresher with PTO and transmission shafts as an integral assembly and declaring the entire consignment under 8433 51 00. CBIC Circular 02/2014-Cus is explicit: those shafts are classifiable under 8483 10 99, attracting a different duty rate. A composite declaration under 8433 51 00 exposes the importer to mis-declaration and duty short-levy recovery under the Customs Act, 1962.

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Frequently asked

Does HSN 8433 51 00 require BIS certification?

No, combine harvester-threshers are not covered by any BIS Quality Control Order. Import compliance for this tariff line is governed by Central Board of Indirect Taxes and Customs tariff-classification rules, with correct classification at the bill of entry being the primary operative obligation.

How should PTO shafts supplied with a combine harvester be classified?

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 as a separate line item from the harvester unit.

Are combine harvester-threshers freely importable or subject to any DGFT restriction?

The regulatory record records no ITC (HS) Restricted or Canalised designation for this tariff line; import is free subject to correct classification and standard customs documentation at the bill of entry.

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