Lorries (Trucks) fitted with bridging systems
Lorries (trucks) fitted with bridging systems
HSN 8705 90 10 (Lorries (Trucks) fitted with bridging systems) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Per DGFT Notification 40/2024-25 dated 26 November 2024, import of this tariff line is Free, requiring no licence or permit from DGFT at the bill-of-entry stage.
- ITC (HS) Free policy declaration to CBIC
- Commercial invoice from exporter
- 1Confirm at the bill-of-entry stage that the consignment is classified under HSN 8705 90 10 as lorries (trucks) fitted with bridging systems, consistent with DGFT Notification 40/2024-25. The tariff line carries a Free import policy and no DGFT licence is required.DGFT Notification 40/2024-25 dated 26-11-2024
- 2File the bill of entry with the standard customs documentation and ensure the product description accurately reflects the bridging-system fitment. Misclassification into an adjacent 8705 sub-heading carrying a Restricted or conditional policy status would attract ITC (HS) enforcement.DGFT Notification 40/2024-25 dated 26-11-2024
The single most common error on this tariff line is misclassification: trucks fitted with bridging systems are specifically identified as Free under DGFT Notification 40/2024-25, but adjacent 8705 sub-headings for other special-purpose vehicles may carry different policy conditions. Ensure the import documentation and technical specifications confirm the bridging-system fitment before filing; a misdescribed consignment can be reassessed under a Restricted sub-heading, triggering detention and DGFT-policy enforcement.