Of a length not exceeding 7.5 m
Pleasure or sports vessels, rowing boats, canoes up to 7.5 m
HSN 8903 93 00 (pleasure or sports vessels not exceeding 7.5 m in length) 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. These conditions collectively define the permissible import terms, and compliance with each must be established at the bill-of-entry stage.
- Policy condition compliance from DGFT
- ITC (HS) declaration to CBIC
- 1Verify that the import satisfies all five ITC (HS) Policy Conditions (Nos. 1, 2, 3, 4 and 5) applicable to Chapter 89 before filing the bill of entry. Each condition is independently operative; non-compliance with any single condition renders the import liable to detention or refusal of out-of-charge.ITC (HS) Import Policy, Chapter 89 — Policy Conditions 1, 2, 3, 4 and 5
- 2Submit the requisite declarations and supporting documents in e-Sanchit at the bill-of-entry stage to demonstrate compliance with the Chapter 89 policy conditions. The proper officer will verify documentary compliance before granting out-of-charge.ITC (HS) Import Policy, Chapter 89 — Policy Conditions 1, 2, 3, 4 and 5
The most common error on this tariff line is treating Chapter 89 as an unrestricted chapter and filing the bill of entry without pre-verifying each of the five policy conditions. Because the CCR for this CTI is sparse, importers should obtain the current text of Policy Conditions 1 through 5 of Chapter 89 directly from the operative ITC (HS) Schedule and confirm compliance for their specific vessel type before shipment; a consignment that arrives without the requisite documentation faces detention and demurrage pending regularisation.