For Industrial Plant Project

Machinery and equipment imports for industrial plant projects

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 9801 00 11 (For Industrial Plant Project) is governed by the Project Import Regulations, 1986 administered by the Central Board of Indirect Taxes and Customs (CBIC) under the Customs Act, 1962. Import under this tariff item is subject to mandatory registration of the project contract with the Proper Officer at the port of import as a precondition for concessional duty treatment.

What this is

HSN code

9801 00 11

Chapter

98 · Project imports; laboratory chemicals; passengers' baggage

Primary regulator

CBIC · Project Import Regulations, 1986 under the Customs Act, 1962

Customs documentation

Registered project contract from CBIC
Bill of entry from CBIC

Compliance steps

1
Register the project contract — or any amendment thereof — with the Proper Officer at the port of import before or at the time of filing the first bill of entry. Registration under Rule 5 of the Project Import Regulations, 1986 is the gateway condition for the concessional Project Import assessment.
Rule 5 of the Project Import Regulations, 1986
2
File all subsequent bills of entry for the project under the registered contract number. Each consignment imported against the project must be linked to the registered contract; unlinked consignments are assessed at normal applicable duty rates without the Project Import benefit.
Project Import Regulations, 1986

A word of counsel

The single most common error on this tariff line is allowing the first consignment to arrive at port before the project contract has been registered with the Proper Officer. Late registration — even by one bill of entry — disqualifies that consignment from concessional Project Import assessment; duty is levied at the standard rate and refund claims face procedural resistance. Contract amendments must also be registered promptly, as assessments on consignments shipped against an unregistered amendment revert to the pre-amendment basis.

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Frequently asked

Does HSN 9801 00 11 require BIS certification?

No, project-import machinery classified under HSN 9801 00 11 is not covered by any BIS Quality Control Order. Import is governed by the Project Import Regulations, 1986 administered by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962, with contract registration at the port of import as the operative compliance requirement.

What must be registered under Rule 5 of the Project Import Regulations, 1986?

The project contract — and any amendment to it — must be registered with the Proper Officer at the designated port of import; registration is required before assessment of each consignment against that contract or amendment.

Does every consignment under the project require a separate registration?

No. A single contract registration covers all consignments imported against that contract, but each amendment to the contract must itself be registered before consignments shipped under the amended terms are assessed at the concessional Project Import rate.

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