Exceeding 18 kW but not exceeding 37 kW

Tractors of 18 to 37 kW power output

DGFT CLEARANCE

HSN 8701 92 00 (tractors in the 18–37 kW power band) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with new-vehicle imports governed by Policy Conditions 2, 7 and 9 of Chapter 87 and used or second-hand vehicle imports governed by Policy Condition 1. Vehicle registration must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8701 92 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 Policy Conditions 1, 2, 7 and 9

Customs documentation

ITC (HS) policy compliance from DGFT
Vehicle registration compliance from Ministry of Road Transport
Exemption documentation from DGFT

Compliance steps

1
Determine whether the tractor is new or used before filing the bill of entry. New vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87 of the ITC (HS) Schedule; used or second-hand vehicles are subject to Policy Condition 1. Review Policy Conditions 3, 4, 5, 6 and 11 to confirm whether an applicable exemption category covers the import.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure vehicle registration — whether by the manufacturer, an authorised representative, or an organisation or individual importing for personal use, demonstration, testing, research or scientific purposes — complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 as referenced under Policy Condition 12.
GSR 870(E) dated 13-09-2018 · ITC (HS) Chapter 87 Policy Condition 12 · DGFT Notification 14/2015-20 dated 28-08-2019

A word of counsel

The most common error on this tariff line is failing to identify the correct policy-condition track before shipment — treating a used tractor as equivalent to a new one, or overlooking that exemption categories under Policy Conditions 3, 4, 5, 6 and 11 carry their own documentary burden. An incorrectly declared new-or-used status triggers ITC (HS) restricted-import enforcement at the bill of entry, which can result in consignment detention and demurrage while the classification is resolved with DGFT.

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Frequently asked

Does HSN 8701 92 00 require BIS certification?

No, tractors in the 18–37 kW band are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with separate policy-condition tracks for new and used vehicles under Chapter 87.

Which policy conditions apply to importing a used tractor under this tariff line?

Used or second-hand vehicle imports are subject to Policy Condition 1 of Chapter 87; Policy Conditions 3, 4, 5, 6 and 11 should also be reviewed for applicable exemptions that may modify or relax the Restricted-import requirement.

Is the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 compliance required for all import categories?

Yes. Registration compliance under GSR 870(E) dated 13-09-2018 applies to vehicles imported by manufacturers, authorised representatives, and organisations or individuals importing for personal use, demonstration, testing, research or scientific purposes, as referenced under Policy Condition 12.

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