Ships
Cruise ships, ferries and similar passenger vessels
HSN 8901 10 10 (Ships) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with import governed by Policy Conditions 1, 2, 3, 4 and 5 of Chapter 89. These conditions must be satisfied at the bill-of-entry stage before customs out-of-charge is granted.
- ITC (HS) policy compliance from DGFT
- Import declaration to CBIC
- 1Verify that the import satisfies all five Policy Conditions (1, 2, 3, 4 and 5) of Chapter 89 of the ITC (HS) Import Policy before filing the bill of entry. Non-compliance with any individual condition is treated as a breach of the Restricted-import regime and subjects the consignment to detention.ITC (HS) Import Policy, Chapter 89, Policy Conditions 1, 2, 3, 4 and 5
- 2File the bill of entry with the required documentary evidence demonstrating compliance with each applicable Chapter 89 policy condition. Upload all mandatory documents in e-Sanchit and confirm out-of-charge only after the proper officer has verified compliance.ITC (HS) Import Policy, Chapter 89 · Customs Act, 1962
The most common error on this tariff line is treating the Chapter 89 policy conditions as a single composite requirement rather than five distinct, independently verifiable obligations. A consignment that satisfies four conditions but fails one remains non-compliant with the Restricted-import regime; detention at the port of import follows until the deficiency is cured, incurring demurrage and ground rent against a vessel that cannot easily be redirected.