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HomeHSNChapter 95HSN 9508 21 00

Roller coasters

Roller coasters, amusement park ride type

NO PGA · STANDARD CUSTOMS PROCEDURE

HSN 9508 21 00 (Roller coasters) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code, bill of entry, commercial invoice, packing list. Other amusement park rides, travelling circus equipment, or fairground attractions classified elsewhere within Chapter 95 may carry distinct compliance obligations depending on their specific form and intended use.

No partner government agency notification covers this tariff line.
A word of counsel

The absence of a Quality Control Order at this tariff line does not resolve all import risk: roller coasters and large amusement rides may be subject to state-level safety and installation regulations once in India, which operate independently of customs classification. Misclassification — for instance, into a heading covering mechanical appliances or structural steel components under Chapters 73 or 84 — can trigger retrospective duty recovery and detention pending re-classification. Confirm that the imported goods match the tariff descriptor precisely before relying on this tariff line's unencumbered status.

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Frequently asked
Does HSN 9508 21 00 require any pre-import registration?
A valid Importer-Exporter Code is required for any commercial import; no product-specific registration applies to this tariff line.
What changes if the imported ride is classified as mechanical equipment rather than an amusement park ride?
Reclassification into Chapter 84 (mechanical appliances) or Chapter 73 (iron and steel structures) may attract different duty rates and, depending on the specific heading, compliance obligations that do not apply to Chapter 95.
Last verified against gazette notifications: 2026-05-16. Source: BIS / DGFT / Indian Customs CUSDATA.
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