Of engine capacity not exceeding 1,800 cc
Track-laying tractors of engine capacity up to 1,800 cc
HSN 8701 30 91 (Track-laying tractors, engine capacity not exceeding 1,800 cc) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87 Policy Conditions. New vehicles must comply with 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.
- Policy condition compliance from DGFT
- Motor vehicle registration from MoRTH
- Authorised Representative declaration from importer
- 1Determine whether the vehicle is new or second-hand before filing the bill of entry: new track-laying tractors must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles must satisfy Policy Condition 1. Verify whether the consignment qualifies for an exemption under Policy Conditions 3, 4, 5, 6 or 11.ITC (HS) Chapter 87 Policy Conditions 1, 2, 7 and 9 · DGFT Notification 14/2015-20 dated 28-08-2019
- 2Where the vehicle is imported by the manufacturer, its authorised representative, or an organisation or individual for personal use, demonstration, testing, research or scientific use, ensure compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for vehicle registration. Cite GSR 870(E) dated 13-09-2018 in the import documentation.Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · GSR 870(E) dated 13-09-2018 · Policy Condition 12 of Chapter 87
The most common error on this tariff line is conflating the new-vehicle policy-condition track with the used-vehicle track and filing under the wrong set of conditions. A new track-laying tractor entered under Policy Condition 1 (the used-vehicle gateway) faces rejection at assessment, while a used vehicle presented without the required Policy Condition 1 compliance is liable to detention and re-export. Confirm the vehicle's manufacture date and prior registration history before the bill of entry is filed.