Single axle tractors

Single axle tractors for agriculture and industry

DGFT CLEARANCE

HSN 8701 10 00 (Single axle tractors) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions governing new vehicles (Policy Conditions 2, 7 and 9 of Chapter 87) and second-hand or used vehicles (Policy Condition 1 of Chapter 87). Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for manufacturers, authorised representatives, and importers for personal, demonstration, testing, research or scientific use.

What this is

HSN code

8701 10 00

Chapter

87 · Vehicles other than railway or tramway rolling-stock; parts and accessories

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 Policy Conditions

Customs documentation

Policy condition compliance from DGFT
Vehicle registration certificate from MoRTH
Import declaration from CBIC

Compliance steps

1
Determine whether the consignment is new or second-hand: new single axle tractors must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used tractors must satisfy Policy Condition 1 of Chapter 87. Review Policy Conditions 3, 4, 5, 6 and 11 to assess whether any exemption applies before filing the bill of entry.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9 and exemptions under 3, 4, 5, 6, 11
2
Ensure vehicle registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the importer is a manufacturer, authorised representative, or an organisation or citizen importing for personal use, demonstration, testing, research or scientific purposes. Upload supporting documentation in e-Sanchit before bill of entry out-of-charge.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · ITC (HS) Chapter 87 Policy Condition 12

A word of counsel

The most common error on this tariff line is failing to distinguish the new-vehicle and second-hand-vehicle policy tracks before the bill of entry is filed. Applying the new-vehicle conditions to a second-hand tractor, or overlooking the exemption conditions (3, 4, 5, 6 and 11) for eligible end-uses such as research or demonstration, results in consignment detention and DGFT-policy enforcement; the error cannot be corrected after the bill of entry is assessed.

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Frequently asked

Does HSN 8701 10 00 require BIS certification?

No, single axle tractors are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade under Chapter 87 Policy Conditions, with vehicle registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to second-hand single axle tractors?

Second-hand or used single axle tractors are subject to Policy Condition 1 of Chapter 87; new vehicles attract Policy Conditions 2, 7 and 9, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11 depending on end-use.

Is vehicle registration under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 mandatory for all importers?

Registration compliance under GSR 870(E) dated 13-09-2018 is mandatory for manufacturers, authorised representatives, and organisations or citizens importing for personal use, demonstration, testing, research or scientific use, as referenced in ITC (HS) Chapter 87 Policy Condition 12 and DGFT Notification 14/2015-20.

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