TUGS AND PUSHER CRAFT

Tugs and pusher craft for marine use

DGFT CLEARANCE

HSN 8904 00 00 (Tugs and pusher craft) 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 must be satisfied at the bill of entry before customs out-of-charge is granted.

What this is

HSN code

8904 00 00

Chapter

89 · Ships, boats and floating structures

Primary regulator

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

Customs documentation

Import compliance declaration from DGFT
ITC (HS) policy condition compliance from DGFT

Compliance steps

1
Verify that the import satisfies all five Policy Conditions — nos. 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 import unauthorised under the Foreign Trade (Development and Regulation) Act.
ITC (HS) Import Policy, Chapter 89, Policy Conditions 1, 2, 3, 4 and 5
2
Upload all documentation required under the applicable Chapter 89 policy conditions in e-Sanchit at the bill of entry stage, ensuring the customs proper officer can verify compliance before granting out-of-charge.
ITC (HS) Import Policy, Chapter 89, Policy Conditions 1, 2, 3, 4 and 5

A word of counsel

The most common error on this tariff line is filing the bill of entry without confirming which of the five Chapter 89 policy conditions apply to the specific vessel category and transaction structure. Each condition may impose distinct documentary or end-use obligations; satisfying four of five is not deemed partial compliance — a single unmet condition exposes the consignment to detention and Directorate General of Foreign Trade enforcement action.

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Frequently asked

Does HSN 8904 00 00 require BIS certification?

No, tugs and pusher craft fall outside the BIS Quality Control Order regime. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, subject to Policy Conditions 1, 2, 3, 4 and 5 of Chapter 89.

What do Chapter 89 Policy Conditions 1 through 5 cover for this tariff line?

The specific requirements of each condition are set out in the ITC (HS) Schedule I, Chapter 89; importers should obtain the current Schedule text from DGFT and confirm applicability of each condition to the vessel type and import transaction before shipment.

Can tugs and pusher craft be imported freely without a DGFT licence?

Not unconditionally — import is subject to compliance with all five Chapter 89 policy conditions, and failure to satisfy any condition converts the import into a policy-restricted transaction attracting DGFT enforcement, including possible confiscation or monetary penalty.

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