Root or tuber harvesting machines

CBIC CLEARANCE

HSN 8433 53 00 (Root or tuber harvesting machines) is governed by the Central Board of Indirect Taxes and Customs (CBIC) under standard customs clearance procedures, with no sectoral Partner Government Agency licence or permit required at import. The tariff line is Free under the ITC (HS) import policy, and the principal compliance obligation is correct tariff classification — specifically, ensuring that power take-off (PTO) shafts supplied with the machinery are not misclassified under this heading.

What this is

HSN code

8433 53 00

Chapter

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

Primary regulator

CBIC · Customs Act, 1962 — Free import policy, Chapter 84

Customs documentation

Bill of entry from CBIC
Commercial invoice from exporter
Classification declaration to CBIC

Compliance steps

1
Verify that transmission shafts and power take-off (PTO) shafts supplied with or alongside the root or tuber harvesting machine are classified separately under tariff item 8483 10 99, not under 8433 53 00. Misclassification of PTO shafts under this heading is a known customs valuation and classification error that attracts short-levy proceedings.
CBIC Circular 02/2014-Cus dated 09-01-2014
2
File the bill of entry under 8433 53 00 for the harvesting machine itself and ensure invoice line-items disaggregate the PTO shaft value where shafts are co-shipped. Upload supporting commercial documentation in e-Sanchit to substantiate the classification split at out-of-charge.
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 bundling PTO shafts into the machine value and clearing the entire consignment under 8433 53 00. CBIC Circular 02/2014-Cus is unambiguous: transmission and power take-off shafts are classifiable under 8483 10 99, and a combined invoice that does not separate shaft value invites a post-clearance audit demand, interest, and potential penalty under Section 114A of the Customs Act, 1962.

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Frequently asked

Does HSN 8433 53 00 require BIS certification?

No, root or tuber harvesting machines are not covered by any BIS Quality Control Order. Import is governed by standard CBIC customs procedures under the Customs Act, 1962, with the tariff line carrying a Free import policy status under the ITC (HS) schedule.

How should PTO shafts co-shipped with a harvesting machine 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 and assessed separately, not bundled under 8433 53 00.

Is there a designated-port restriction or any PGA NOC required for this machinery?

No designated-port restriction or PGA NOC applies to HSN 8433 53 00; the consignment clears through standard CBIC assessment at any customs station, subject to correct classification of co-shipped components.

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