For Mining Project

Machinery and components for mining project imports

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 9801 00 14 (For Mining Project) is subject to the Project Imports Regulations, 1986 administered by the Central Board of Indirect Taxes and Customs (CBIC), which requires the underlying project contract to be registered with the proper officer at the port of import. Import at the concessional project-import duty rate is contingent on contract registration under Rule 5 of the Project Import Regulations, 1986 before or at the time of filing the bill of entry.

What this is

HSN code

9801 00 14

Chapter

98 · Project imports; laboratory chemicals; passengers' baggage

Primary regulator

CBIC · Project Import Regulations, 1986

Customs documentation

Registered project contract from CBIC
Contract amendment from CBIC

Compliance steps

1
Register the project contract — and any amendment thereof — with the proper officer at the port of import before or at the time of filing the bill of entry. Failure to register the contract disqualifies the consignment from assessment under heading 9801 and the concessional project-import duty rate.
Rule 5 of the Project Import Regulations, 1986
2
File the bill of entry under heading 9801 00 14 citing the registered contract number. Each subsequent consignment under the same project must reference the registered contract; any contract amendment must itself be registered with the proper officer before the amended scope is cleared.
Rule 5 of the Project Import Regulations, 1986

A word of counsel

The single most common error on this tariff line is dispatching machinery or components before the project contract is registered at the designated port of import. An unregistered contract at the time of filing means the proper officer cannot assess the consignment under heading 9801, and the goods are re-assessed at the standard rate applicable to each individual article — triggering differential duty demand, interest, and potential detention until assessment is settled.

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Frequently asked

Does HSN 9801 00 14 require BIS certification?

No, this tariff line is not within the BIS Quality Control Order regime. Import is governed by the Project Import Regulations, 1986 administered by the Central Board of Indirect Taxes and Customs, with contract registration under Rule 5 as the operative clearance requirement.

Must every contract amendment be separately registered under Rule 5 of the Project Import Regulations, 1986?

Yes. The CCR requirement explicitly covers the contract or any amendment thereof, and each amendment must be registered with the proper officer at the port of import before goods under the amended scope are cleared.

What happens if machinery arrives at the port before the project contract is registered?

The consignment cannot be assessed under heading 9801 and will be re-assessed at the standard tariff rate for each individual item, attracting differential duty, interest, and possible detention until the assessment dispute is resolved.

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