Exceeding 75 kW but not exceeding 130 kW

Tractors of 75 kW to 130 kW engine power

DGFT CLEARANCE

HSN 8701 94 00 (tractors exceeding 75 kW but not exceeding 130 kW) 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 second-hand or used vehicles governed by Policy Condition 1. Vehicle registration additionally requires compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 under GSR 870(E) dated 13-09-2018.

What this is

HSN code

8701 94 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

Policy condition declaration from DGFT
Import licence from DGFT
Compliance declaration from Ministry of Road Transport

Compliance steps

1
Determine whether the consignment constitutes new vehicles or second-hand/used vehicles before filing the bill of entry. New tractors must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; used or second-hand tractors must satisfy Policy Condition 1. Review Policy Conditions 3, 4, 5, 6 and 11 to establish whether an exemption applies.
ITC (HS) import policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
2
Where the tractor is imported by the manufacturer or through an authorised representative, or by an organisation or citizen for personal use, demonstration, testing, research or scientific use, ensure registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 as notified under GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019 · ITC (HS) import policy, Chapter 87, Policy Condition 12

A word of counsel

The most common error on this tariff line is applying new-vehicle policy conditions to a consignment that customs classifies as second-hand or used, or vice versa. The two tracks carry distinct policy conditions and exemption frameworks, and a mismatch triggers Restricted-import enforcement with the consignment liable to detention pending re-documentation. Confirm the new-versus-used characterisation with the supplier before filing, as the bill of entry cannot be amended after out-of-charge.

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Frequently asked

Does HSN 8701 94 00 require BIS certification?

No, no BIS Quality Control Order covers tractors in this power band. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade under Chapter 87 Policy Conditions, with vehicle registration subject to the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to second-hand tractors under this tariff line?

Second-hand or used tractors are subject to Policy Condition 1 of Chapter 87; applicable exemptions are set out in Policy Conditions 3, 4, 5, 6 and 11 of the same chapter.

Are tractors imported for demonstration or research purposes subject to the same registration requirements?

Yes. Tractors imported by manufacturers, authorised representatives, organisations or citizens for personal use, demonstration, testing, research or scientific use must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 under GSR 870(E) dated 13-09-2018, as further clarified by DGFT Notification 14/2015-20 dated 28-08-2019 and Policy Condition 12 of Chapter 87.

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