With only electric motor for propulsion
Battery-electric tractors for agricultural or industrial use
HSN 8701 24 00 (tractors with only electric motor for propulsion) is subject to the Directorate General of Foreign Trade (DGFT) import policy conditions under ITC (HS) Chapter 87. New vehicles are governed by Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or 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
- Type Approval Certificate from MoRTH
- Registration compliance from State government
- 1Determine whether the tractor being imported is new or second-hand. New electric tractors must satisfy Policy Conditions 2, 7 and 9 of Chapter 87 of the ITC (HS); second-hand or used electric tractors are subject to the more restrictive Policy Condition 1 of Chapter 87, which typically requires a DGFT import licence.ITC (HS) Chapter 87, Policy Conditions 1, 2, 7 and 9; DGFT Notification 14/2015-20 dated 28-08-2019
- 2Ensure post-importation vehicle registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, notified under GSR 870(E) dated 13-09-2018. Manufacturers importing through their Authorised Representatives in India, and organisations or citizens importing for personal use, demonstration, testing, research or scientific purposes must each demonstrate compliance with these Rules at the registration stage.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 applying the new-vehicle policy conditions to a consignment that customs classifies as second-hand — a single prior use can shift the applicable regime from Policy Conditions 2, 7 and 9 to the far more restrictive Policy Condition 1, triggering detention and potential re-export of the consignment. Verify the vehicle's first-registration status in the exporting country before shipment; a post-arrival reclassification as used goods cannot be corrected by substituting documentation at the port.