Not designed for use with a motor and unladen (net) weight not exceeding 100 kg

Lightweight sailboats, kayaks, canoes, rowing boats

DGFT CLEARANCE

HSN 8903 12 00 (non-motorised pleasure and sports vessels not exceeding 100 kg unladen) 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. No additional sectoral PGA clearance is listed for this tariff line beyond the DGFT policy overlay.

What this is

HSN code

8903 12 00

Chapter

89 · Ships, boats and floating structures

Primary regulator

DGFT · ITC (HS) import policy, Chapter 89, Policy Conditions 1–5

Customs documentation

Import policy compliance from DGFT
Chapter 89 condition declaration to CBIC

Compliance steps

1
Verify compliance with 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. Each condition must be satisfied independently; partial compliance does not constitute clearance.
ITC (HS) Import Policy, Chapter 89, Policy Conditions 1, 2, 3, 4 and 5
2
Ensure the vessel satisfies the 8903 12 00 sub-heading criteria at the bill of entry: it must be not designed for use with a motor and must have an unladen (net) weight not exceeding 100 kg. A vessel exceeding this weight threshold or fitted for motor use falls under a different tariff line and a different policy regime.
ITC (HS) Schedule I, Chapter 89, tariff item 8903 12 00

A word of counsel

The most common error on this tariff line is misclassifying a vessel that is capable of motor fitment — even if imported without a motor — as 8903 12 00. Customs officers apply the 'designed for use with a motor' test to the hull design and mounting provisions, not merely to whether a motor is physically present at import; a mis-declared classification attracts reassessment, detention, and potential penalty under Section 111 of the Customs Act, 1962.

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Frequently asked

Does HSN 8903 12 00 require BIS certification?

No, non-motorised pleasure and sports vessels under 100 kg are not within any BIS Quality Control Order regime. Import is governed solely by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, subject to Policy Conditions 1 through 5 of Chapter 89.

What are the five policy conditions of Chapter 89 that apply to this tariff line?

The specific text of Policy Conditions 1, 2, 3, 4 and 5 of Chapter 89 is set out in the ITC (HS) Schedule I published by DGFT; importers should obtain the current Schedule directly from DGFT to confirm each condition before filing the bill of entry.

What happens if the unladen weight of the vessel exceeds 100 kg at the time of import?

A vessel exceeding 100 kg unladen does not satisfy the 8903 12 00 classification criteria and falls under a different tariff item within heading 8903, potentially attracting a different policy condition set and duty rate; mis-declaration exposes the consignment to reassessment and penalty.

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