Other threshing machinery

Agricultural threshing machinery (non-combine threshers)

CBIC CLEARANCE

HSN 8433 52 00 (Other threshing machinery) is subject to standard customs clearance administered by the Central Board of Indirect Taxes and Customs (CBIC) under the Customs Act, 1962, with no sectoral PGA licence or registration required at import. The ITC (HS) import policy for this tariff line is Free, permitting import without a DGFT licence.

What this is

HSN code

8433 52 00

Chapter

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

Primary regulator

CBIC · Customs Act, 1962 — standard bill of entry clearance

Customs documentation

Bill of entry from CBIC
Commercial invoice from exporter

Compliance steps

1
File the bill of entry under HSN 8433 52 00 and ensure that any power take-off (PTO) shafts or transmission shafts imported alongside the threshing unit are separately classified under tariff item 8483 10 99 and not bundled under this heading.
CBIC Circular 02/2014-Cus dated 09-01-2014
2
Confirm that goods declared under 8433 52 00 are threshing machines other than combine harvesters. Components such as PTO shafts, if invoiced as part of the consignment, must appear on a separate line with the correct tariff classification to avoid mis-declaration and consequent duty re-assessment.
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 and power take-off shafts in the same consignment line as the threshing machine and declaring the entire package under 8433 52 00. CBIC Circular 02/2014-Cus dated 09-01-2014 is explicit that PTO shafts are classifiable under tariff item 8483 10 99; a bundled declaration invites re-assessment, short-levy demand, and potential mis-declaration proceedings under Section 111 of the Customs Act, 1962.

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Frequently asked

Does HSN 8433 52 00 require BIS certification?

No, no BIS Quality Control Order covers this product family. Import of other threshing machinery under HSN 8433 52 00 is governed by standard CBIC customs clearance under the Customs Act, 1962, and the ITC (HS) import policy for this tariff line is Free.

How should power take-off shafts supplied with a threshing machine be classified at the bill of entry?

PTO shafts and transmission shafts must be separately declared under tariff item 8483 10 99, per CBIC Circular 02/2014-Cus dated 09-01-2014; classifying them under 8433 52 00 constitutes a mis-declaration.

Is a DGFT import licence required for other threshing machinery?

No. The ITC (HS) policy for HSN 8433 52 00 is Free, meaning no DGFT licence or policy condition is required and the consignment may be cleared on a standard bill of entry.

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