Of a length exceeding 24 m

Sailing yachts and pleasure vessels exceeding 24 m length

DGFT CLEARANCE

HSN 8903 23 00 (yachts and other vessels for pleasure or sports exceeding 24 m in length) is subject to the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under Policy Conditions 1, 2, 3, 4 and 5 of Chapter 89.

What this is

HSN code

8903 23 00

Chapter

89 · Ships, boats and floating structures

Primary regulator

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

Customs documentation

Import Licence from DGFT
ITC (HS) policy compliance from DGFT

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
Obtain the requisite DGFT import authorisation or licence applicable under the Chapter 89 policy conditions and ensure it is uploaded in e-Sanchit prior to out-of-charge at the port of import.
ITC (HS) Import Policy, Chapter 89 · DGFT policy

A word of counsel

The most common error on this tariff line is assuming that a vessel above 24 m length imported for private recreational use falls outside the Chapter 89 policy-condition framework. All five policy conditions apply irrespective of end-use categorisation, and the absence of the requisite DGFT authorisation at the bill-of-entry stage — even for a one-off private import — will result in consignment detention, accruing demurrage and ground rent until the documentation is regularised.

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Frequently asked

Does HSN 8903 23 00 require BIS certification?

No, pleasure vessels and yachts exceeding 24 m are not within the BIS Quality Control Order regime. Import is governed solely by the ITC (HS) import policy administered by the Directorate General of Foreign Trade under Policy Conditions 1, 2, 3, 4 and 5 of Chapter 89.

Which specific Policy Conditions of Chapter 89 apply to this tariff line?

Policy Conditions 1, 2, 3, 4 and 5 of Chapter 89 of the ITC (HS) Import Policy all apply; the consignment must satisfy each condition cumulatively before the bill of entry can be given out-of-charge.

Does the Chapter 89 policy-condition framework apply to vessels imported for personal or private recreational use?

Yes. The ITC (HS) policy conditions apply to all imports under this tariff line regardless of the importer's stated end-use; no private-use or non-commercial carve-out is recognised under the Chapter 89 framework as documented.

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