Other
Track-laying tractors, other than specified types
HSN 8701 30 99 (track-laying tractors, residual category) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions for new vehicles (Policy Conditions 2, 7 and 9 of Chapter 87) and second-hand or used vehicles (Policy Condition 1 of Chapter 87). 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
- Registration certificate from MoRTH
- Import declaration under Chapter 87
- 1Determine whether the track-laying tractor is new or second-hand before filing the bill of entry. New vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles are governed exclusively by Policy Condition 1 of Chapter 87. Review Policy Conditions 3, 4, 5, 6 and 11 to assess whether any applicable exemption applies.ITC (HS) 2022 Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
- 2Ensure post-import vehicle registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Manufacturers, authorised representatives, and organisations or citizens importing for personal use, demonstration, testing, research or scientific purposes must register the vehicle in accordance with 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 applying the new-vehicle policy conditions to a second-hand or used track-laying tractor, or vice versa. Policy Condition 1 governs used vehicles under a distinct and more restrictive regime; arriving at customs with documentation assembled for a new-vehicle import when the tractor is second-hand triggers detention and potential confiscation. Confirm the vehicle's age and condition before the purchase order is placed, not at the bill-of-entry stage.