Parts

Parts of harvesting, threshing, mowing and sorting machinery

CBIC CLEARANCE

HSN 8433 90 00 (Parts) is subject to import policy administered by the Central Board of Indirect Taxes and Customs (CBIC) under the Customs Act, 1962, with no sectoral Partner Government Agency licence required at the bill-of-entry stage. Correct tariff classification is the operative compliance obligation: CBIC Circular 02/2014-Cus dated 09-01-2014 specifies that transmission shafts and power take-off (PTO) shafts are classifiable under tariff item 8483 10 99 and fall outside the scope of this heading.

What this is

HSN code

8433 90 00

Chapter

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

Primary regulator

CBIC · Customs Act, 1962 — tariff classification and import policy

Customs documentation

Bill of entry from CBIC
Supplier classification declaration from exporter

Compliance steps

1
Verify that the imported goods are genuine parts of harvesting, threshing, mowing, or agricultural-sorting machinery classifiable under heading 8433 before filing the bill of entry. Transmission shafts and power take-off (PTO) shafts are NOT classifiable here; they fall under tariff item 8483 10 99.
CBIC Circular 02/2014-Cus dated 09-01-2014
2
File the bill of entry with the correct 8-digit tariff item and obtain out-of-charge from CBIC. Where the part is dual-use or ambiguously described in the commercial invoice, obtain a supplier declaration confirming the specific machinery heading (8433) for which the part is designed.
Customs Act, 1962 · CBIC Circular 02/2014-Cus dated 09-01-2014

A word of counsel

The classification trap specific to this tariff line is the PTO shaft: importers routinely declare power take-off shafts under 8433 90 00 as 'harvesting machinery parts', when CBIC has expressly determined they fall under 8483 10 99. A mis-declared PTO shaft attracts reassessment, short-levy duty demand, and potential seizure under the Customs Act, 1962; the CBIC circular must be reviewed before the purchase order description is finalised.

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Frequently asked

Does HSN 8433 90 00 require BIS certification?

No, parts of harvesting and threshing machinery are not covered by any BIS Quality Control Order. Import is governed solely by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962, with correct tariff classification as the principal compliance obligation.

Are transmission shafts and PTO shafts classifiable under 8433 90 00?

No. CBIC Circular 02/2014-Cus dated 09-01-2014 expressly classifies transmission shafts and power take-off shafts under tariff item 8483 10 99; filing them under 8433 90 00 constitutes a mis-declaration liable to duty reassessment.

Is any Partner Government Agency licence required at the port for this tariff line?

No sectoral PGA licence, registration, or NOC is required for HSN 8433 90 00; the only binding requirement is 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.