Of a length not exceeding 7.5 m
Inflatable boats not exceeding 7.5 m length
HSN 8903 31 00 (inflatable boats not exceeding 7.5 m) 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. Importers must satisfy all five conditions at the bill-of-entry stage before customs out-of-charge is granted.
- Policy Conditions declaration from DGFT
- Import Licence from DGFT
- 1Verify that the import satisfies all five Policy Conditions (1, 2, 3, 4 and 5) of Chapter 89 of the ITC (HS) Schedule before placing the purchase order. Non-compliance with any single condition renders the consignment Restricted and liable to detention at the port of import.ITC (HS) Import Policy, Chapter 89, Policy Conditions 1–5
- 2File the bill of entry with documentation establishing compliance with each applicable Chapter 89 policy condition. Ensure the relevant DGFT licence or authorisation is current and uploaded in e-Sanchit prior to customs out-of-charge.ITC (HS) Import Policy, Chapter 89, Policy Conditions 1–5
The most common error on this tariff line is assuming that a single DGFT Import Licence satisfies all five Chapter 89 policy conditions collectively. Each condition is independently operative, and customs officers verify each one at the bill-of-entry stage; a consignment compliant with four of the five conditions is still treated as a Restricted-import violation, attracting detention, demurrage, and potential re-export.