With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
Hybrid tractors with diesel and electric propulsion motors
HSN 8701 22 00 (hybrid tractor with compression-ignition and electric motors) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with new vehicles governed by Policy Conditions 2, 7 and 9 of Chapter 87 and used vehicles by Policy Condition 1. Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 under GSR 870(E) dated 13-09-2018.
- Policy condition compliance from DGFT
- Vehicle registration certificate from MoRTH
- Authorised Representative declaration from importer
- 1Determine whether the tractor is new or used before filing the bill of entry. New vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; used or second-hand vehicles must satisfy Policy Condition 1. Review Policy Conditions 3, 4, 5, 6 and 11 to confirm whether any exemption applies to the specific import.ITC (HS) Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11; DGFT Notification 14/2015-20 dated 28-08-2019
- 2Register the imported tractor in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Imports by manufacturers, their Authorised Representatives, or organisations and individuals for personal use, demonstration, testing, research or scientific use must each satisfy the registration requirements notified under GSR 870(E) dated 13-09-2018.GSR 870(E) dated 13-09-2018, Ministry of Road, Transport and Highways; DGFT Notification 14/2015-20 dated 28-08-2019
The most common error on this tariff line is failing to distinguish the new-vehicle policy track (Conditions 2, 7 and 9) from the used-vehicle track (Condition 1) before the bill of entry is filed; a mis-declared condition triggers Restricted-import enforcement and can result in consignment detention. Importers relying on the exemption conditions (3, 4, 5, 6 or 11) must document the exemption basis at the bill-of-entry stage — retrospective exemption claims after out-of-charge is refused are not accepted by DGFT.