Other
Other pleasure vessels, sports vessels, rowing boats, canoes
HSN 8903 99 00 (Other pleasure and sports vessels) 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. Importers must satisfy all five conditions at the bill-of-entry stage before customs out-of-charge.
- ITC (HS) policy compliance from DGFT
- Import declaration to CBIC
- 1Verify that the import satisfies all of 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 one condition renders the consignment liable to detention and re-export at the importer's cost.ITC (HS) Import Policy, Chapter 89, Policy Conditions 1, 2, 3, 4 and 5
- 2File the bill of entry with a declaration confirming adherence to all applicable Chapter 89 policy conditions. The proper officer will verify condition compliance before granting out-of-charge; absence of the required declaration triggers a Restricted-import enforcement action by DGFT.ITC (HS) Import Policy, Chapter 89
The most common error on this tariff line is assuming that pleasure and sports vessels fall under a straightforward Free import regime simply because no sectoral PGA licence is required. Chapter 89 carries five cumulative policy conditions, and failure to document compliance with even one — particularly conditions relating to age, safety certification, or end-use — results in consignment detention at the port of import, with demurrage and ground rent accruing from the date of arrival.