Exceeding 130 kW

Tractors exceeding 130 kW engine power

DGFT CLEARANCE

HSN 8701 95 00 (Tractors exceeding 130 kW) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with new vehicles governed by Policy Conditions 2, 7 and 9 of Chapter 87 and second-hand or used vehicles by 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.

What this is

HSN code

8701 95 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 compliance from DGFT
Vehicle registration certificate from MoRTH
Import authorisation from DGFT

Compliance steps

1
Determine whether the 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 must satisfy Policy Condition 1 of Chapter 87. Review Policy Conditions 3, 4, 5, 6 and 11 for applicable exemptions.
ITC (HS) import policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
2
Ensure vehicle registration compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 when the tractor is imported by a manufacturer, authorised representative, organisation, or citizen for personal use, demonstration, testing, research or scientific use.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019

A word of counsel

The most common error on this tariff line is applying the new-vehicle policy conditions to a second-hand or refurbished tractor, or vice versa. Policy Condition 1 governs used vehicles exclusively and carries distinct documentation and eligibility requirements that differ materially from those under Conditions 2, 7 and 9; mis-classification of condition at the bill-of-entry stage results in detention and potential re-export of the consignment.

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Frequently asked

Does HSN 8701 95 00 require BIS certification?

No, tractors exceeding 130 kW are not covered by a BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade under Chapter 87 Policy Conditions, with vehicle registration requirements under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply when the tractor is imported for research or demonstration purposes?

Imports for personal use, demonstration, testing, research or scientific use by the manufacturer, authorised representative or eligible organisation must comply with Policy Condition 12 of Chapter 87 and the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 per GSR 870(E) dated 13-09-2018.

Are there exemptions from the standard Chapter 87 import policy conditions for tractors?

Yes. Policy Conditions 3, 4, 5, 6 and 11 of Chapter 87 set out applicable exemptions; importers should verify eligibility against each condition before filing the bill of entry, as an incorrectly claimed exemption attracts Restricted-import enforcement.

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