Other
Track-laying tractors, other than specified types
HSN 8701 30 19 (track-laying tractors, residual category) is subject to 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; second-hand or used vehicles fall under Policy Condition 1, with exemptions available under Policy Conditions 3, 4, 5, 6, and 11. Vehicle registration post-import must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.
- Import policy compliance from DGFT
- Vehicle registration from Ministry of Road Transport
- Authorised representative declaration from importer
- 1Determine whether the consignment consists of new or second-hand track-laying tractors before filing the bill of entry. New vehicle imports must satisfy Policy Conditions 2, 7, and 9 of ITC (HS) Chapter 87; second-hand or used vehicle imports must satisfy Policy Condition 1. Verify whether any exemption under Policy Conditions 3, 4, 5, 6, or 11 is applicable to the specific import category.DGFT ITC (HS) Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11 of Chapter 87
- 2Ensure post-importation vehicle registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 as notified under GSR 870(E) dated 13-09-2018. This obligation applies to vehicles imported by manufacturers or their authorised representatives, and to organisations or individuals importing for personal use, demonstration, testing, research, or scientific purposes.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
The most common error on this tariff line is conflating the new-vehicle and second-hand-vehicle policy tracks: importers of used track-laying tractors who file under the new-vehicle policy conditions expose the consignment to Restricted-import enforcement by DGFT, and the exemption provisions under Policy Conditions 3, 4, 5, 6, and 11 are category-specific — an exemption claimed for demonstration or research use that is subsequently denied by the competent authority renders the import unauthorised ab initio, attracting confiscation and monetary penalty under the Customs Act, 1962.