With only compression-ignition internal combustion piston engine (diesel or semi-diesel)

Diesel or semi-diesel tractors (compression-ignition engine)

DGFT CLEARANCE

HSN 8701 21 00 (diesel or semi-diesel tractors with only compression-ignition internal combustion piston engines) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87. New vehicles must satisfy Policy Conditions 2, 7 and 9; second-hand or used vehicles are subject to Policy Condition 1, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8701 21 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy conditions, Chapter 87

Customs documentation

Policy condition compliance from DGFT
Registration certificate from Ministry of Road Transport
Import declaration from CBIC

Compliance steps

1
Determine whether the consignment comprises new or second-hand/used tractors and satisfy the applicable Chapter 87 policy conditions before filing the bill of entry. New vehicles must comply with Policy Conditions 2, 7 and 9; second-hand or used vehicles must comply with Policy Condition 1. Review Policy Conditions 3, 4, 5, 6 and 11 for applicable exemptions.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7 and 9 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure vehicle registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the tractor is imported by a manufacturer, authorised representative, organisation, or citizen for personal use, demonstration, testing, research or scientific purposes.
Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019

A word of counsel

The most common error on this tariff line is failing to distinguish the new-vehicle policy-condition track from the second-hand/used-vehicle track before placing the purchase order. Applying the new-vehicle conditions to a used tractor — or vice versa — results in a mismatched bill of entry, triggering detention and potential confiscation under the Customs Act, 1962. Confirm the vehicle's condition and applicable policy condition at the contracting stage, not at the port.

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Frequently asked

Does HSN 8701 21 00 require BIS certification?

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

Which policy conditions apply to the import of second-hand diesel tractors?

Second-hand or used vehicles under HSN 8701 21 00 are subject to Policy Condition 1 of Chapter 87; exemptions from that condition may be available under Policy Conditions 3, 4, 5, 6 and 11 depending on the importer category and end use.

Does the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 registration requirement apply to all importers of this tariff line?

The registration requirement under GSR 870(E) dated 13-09-2018 applies specifically to manufacturers or their authorised representatives in India and to organisations or citizens importing for personal use, demonstration, testing, research or scientific purposes, as referenced in Policy Condition 12 of Chapter 87.

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