Of a length not exceeding 7.5 m
Inflatable boats and dinghies up to 7.5 metres
HSN 8903 21 00 (inflatable boats not exceeding 7.5 m in length) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Policy Conditions 1, 2, 3, 4 and 5 of Chapter 89. No additional sectoral PGA clearance is listed for this tariff line.
- Import licence or permit from DGFT
- Policy condition compliance from DGFT
- 1Verify that the import satisfies all five policy conditions — 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 single condition renders the consignment liable to detention and Restricted-import enforcement.ITC (HS) Import Policy, Chapter 89, Policy Conditions 1, 2, 3, 4 and 5
- 2Obtain and upload any licence, permit, or declaration required under the applicable Chapter 89 policy conditions in e-Sanchit prior to the bill of entry. The customs proper officer will verify condition compliance before granting out-of-charge.ITC (HS) Import Policy, Chapter 89; Customs Act, 1962
The most common error on this tariff line is treating pleasure-craft imports as a routine 'Free' category and overlooking the five-condition overlay that Chapter 89 imposes. Each of Policy Conditions 1 through 5 is independently enforceable; satisfying four of the five does not cure a breach of the fifth, and a detained consignment at port will attract demurrage and ground rent until full condition compliance is demonstrated to DGFT and the customs proper officer.