Not exceeding 18 kW

Tractors not exceeding 18 kW engine power

DGFT CLEARANCE

HSN 8701 91 00 (tractors not exceeding 18 kW) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87. New vehicle imports are governed by Policy Conditions 2, 7, and 9 of Chapter 87; second-hand or used vehicles are subject to Policy Condition 1, with exemptions available under Policy Conditions 3, 4, 5, 6, and 11.

What this is

HSN code

8701 91 00

Chapter

87 · Vehicles other than railway or tramway rolling-stock; parts and accessories

Primary regulator

DGFT · ITC (HS) import policy conditions, Chapter 87

Customs documentation

Policy condition compliance from DGFT
Vehicle registration documents from MoRTH
Authorised Representative declaration from importer

Compliance steps

1
Determine whether the tractor being imported is new or second-hand and apply the correct Chapter 87 policy conditions: new vehicles require compliance with Policy Conditions 2, 7, and 9; second-hand or used vehicles require compliance with Policy Condition 1. Review Policy Conditions 3, 4, 5, 6, and 11 to confirm whether any exemption applies to the specific import category.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7 and 9 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Where the tractor is imported by a manufacturer, their Authorised Representative in India, or by an organisation or individual for personal use, demonstration, testing, research, or scientific purposes, registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Ensure documentation evidencing the end-use category is filed at the bill of entry.
Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · GSR 870(E) dated 13-09-2018 · ITC (HS) Chapter 87 Policy Condition 12

A word of counsel

The most common error on this tariff line is conflating the new-vehicle policy-condition track with the second-hand-vehicle track: importers of demonstration or test units sometimes file under the new-vehicle conditions without securing the end-use documentation required under Policy Condition 12, which separately governs manufacturer, Authorised Representative, and personal-use registrations. A mismatch between the declared import category and the applicable policy condition triggers Restricted-import enforcement under the ITC (HS) policy, with the consignment liable to detention until the correct condition is evidenced.

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Frequently asked

Does HSN 8701 91 00 require BIS certification?

No, tractors under this tariff line are not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) policy conditions under Chapter 87, administered by the Directorate General of Foreign Trade, with vehicle-registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to second-hand tractors under HSN 8701 91 00?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87 of the ITC (HS); exemptions may apply under Policy Conditions 3, 4, 5, 6, and 11 depending on the import category and end-use.

Is a tractor imported for research or testing purposes treated differently from a commercial import?

Yes. Tractors imported for demonstration, testing, research, or scientific use by manufacturers, their Authorised Representatives, or eligible organisations must comply with Policy Condition 12 and the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 per GSR 870(E) dated 13-09-2018, with end-use documentation required at the bill of entry.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.