Other
Boring and milling machine-tools for metal removal, other
HSN 8459 49 90 (other boring and milling machine-tools for metal removal, not numerically controlled) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Numerically controlled variants and other machine-tool categories within Chapter 84 may fall under sibling tariff lines with distinct classification and, in certain cases, additional compliance obligations.
The principal risk at this tariff line is misclassification: numerically controlled boring or milling machines are separately classified within heading 8459, and turning centres or lathes fall under heading 8458 — each representing a distinct tariff line. Customs re-examination that results in re-classification to a more specific subheading triggers retrospective duty recovery and potential detention of the consignment. Verify the machine's control type, function, and heading description against the customs tariff schedules before filing the bill of entry.