Of a length exceeding 7.5 m but not exceeding 24 m

Pleasure or sports vessels, yachts (7.5 m to 24 m length)

DGFT CLEARANCE

HSN 8903 22 00 (pleasure or sports vessels of 7.5 m to 24 m length) is subject to 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 collectively restrict the entry of yachts and pleasure craft and must be satisfied before customs out-of-charge.

What this is

HSN code

8903 22 00

Chapter

89 · Ships, boats and floating structures

Primary regulator

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

Customs documentation

ITC (HS) policy compliance from DGFT
Import declaration to CBIC

Compliance steps

1
Verify 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 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
2
File the bill of entry with documentary evidence of compliance with the applicable Chapter 89 policy conditions and upload all mandatory documents in e-Sanchit prior to customs out-of-charge.
ITC (HS) Import Policy, Chapter 89

A word of counsel

The most common error on this tariff line is treating the vessel as freely importable on the basis of its recreational-use character and overlooking that all five Chapter 89 policy conditions must be individually satisfied. Each condition operates as an independent gate; satisfying four of five does not permit out-of-charge, and consignments detained pending policy-condition clearance accumulate demurrage at the port of import.

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Frequently asked

Does HSN 8903 22 00 require BIS certification?

No, pleasure or sports vessels in this length range are not within the BIS Quality Control Order regime. Import is governed entirely by ITC (HS) import policy administered by the Directorate General of Foreign Trade, subject to Policy Conditions 1, 2, 3, 4 and 5 of Chapter 89.

What are the Policy Conditions 1 through 5 of Chapter 89 that apply to this HSN?

The specific content of each condition is set out in the ITC (HS) Import Policy Schedule I, Chapter 89; importers must obtain the current edition of the ITC (HS) from DGFT, as the conditions govern the eligibility, end-use, and procedure for importing vessels under this tariff line.

Does the length bracket of 7.5 m to 24 m affect the applicable policy conditions compared to smaller or larger vessels?

The five Chapter 89 policy conditions apply specifically to this length bracket under HSN 8903 22 00; vessels outside this range fall under separate 8-digit tariff lines and should be assessed independently against the policy conditions applicable to those lines.

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