Exceeding 37 kW but not exceeding 75 kW

Tractors of 37 kW to 75 kW engine power

DGFT CLEARANCE

HSN 8701 93 00 (tractors exceeding 37 kW but not exceeding 75 kW) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87. New vehicles must satisfy Policy Conditions 2, 7 and 9; second-hand or used tractors are governed by Policy Condition 1, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11. Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8701 93 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 declaration from MoRTH
Authorised representative certificate from importer

Compliance steps

1
Determine whether the tractor is new or second-hand before filing the bill of entry. New vehicles must satisfy ITC (HS) Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles must satisfy Policy Condition 1. Verify whether any exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific import category.
ITC (HS) Policy Conditions 1, 2, 7 and 9 of Chapter 87 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure vehicle registration for tractors imported by manufacturers, their authorised representatives, or organisations and citizens for personal use, demonstration, testing, research or scientific use complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 before out-of-charge at customs.
Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019

A word of counsel

The most common error on this tariff line is conflating the new-vehicle regime with the second-hand regime: importers of used tractors who file under the new-vehicle policy conditions, or vice versa, face consignment detention and potential confiscation under the ITC (HS) policy. The exemption conditions under Policy Conditions 3, 4, 5, 6 and 11 are category-specific and purpose-specific; claiming an exemption without documentary evidence of qualifying use — demonstration, testing, research or scientific purpose — invites re-export or monetary penalty under the Foreign Trade (Development and Regulation) Act, 1992.

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Frequently asked

Does HSN 8701 93 00 require BIS certification?

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

Which policy conditions apply to the import of second-hand tractors under this HSN?

Second-hand or used tractors must comply with ITC (HS) Policy Condition 1 of Chapter 87; exemptions may be available under Policy Conditions 3, 4, 5, 6 and 11 depending on the import category and end-use purpose.

Do tractors imported for demonstration or research purposes still require registration under the Motor Vehicles Rules?

Yes. Registration of vehicles imported for demonstration, testing, research or scientific use must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 per GSR 870(E) dated 13-09-2018, regardless of the end-use exemption claimed under the applicable DGFT policy condition.

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