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Project for exploration of oil or other minerals

Machinery and equipment for oil or mineral exploration projects

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 9801 00 15 (Project for exploration of oil or other minerals) is governed by the Project Import Regulations, 1986 administered by the Central Board of Indirect Taxes and Customs (CBIC), under which the contract for the project must be registered with the Proper Officer at the port of import. The tariff line provides concessional duty treatment for all items of machinery, instruments, apparatus, components, and raw materials required for the initial setting-up or substantial expansion of an oil or mineral exploration unit.

What this is
HSN code
9801 00 15
Chapter
98 · Project imports; laboratory chemicals; passengers' baggage
Primary regulator
CBIC · Project Import Regulations, 1986
Customs documentation
  • Registered project contract from CBIC
  • Bill of entry from CBIC
  • Contract amendment from CBIC
Compliance steps
  1. 1
    Register the project contract — or any amendment thereof — with the Proper Officer at the port of import before filing the bill of entry. Failure to register disqualifies the consignment from Project Import treatment and exposes it to standard tariff rates.
    Rule 5 of the Project Import Regulations, 1986
  2. 2
    File the bill of entry under Chapter 98 citing HSN 9801 00 15 and attach the registered contract. All items covered must fall within the scope of machinery, instruments, apparatus, components, or raw materials for the initial setting-up or substantial expansion of the notified exploration unit.
    Rule 5 of the Project Import Regulations, 1986; Chapter 98 of the Customs Tariff Act, 1975
A word of counsel

The most common error on this tariff line is importing under Project Import treatment without first registering the contract — or a subsequent amendment — with the Proper Officer, which is a condition precedent under Rule 5 of the Project Import Regulations, 1986. An unregistered contract results in denial of concessional duty and reclassification of each item under its ordinary chapter heading, triggering demand of differential duty, interest, and potential penalty. Each amendment to the contract must be separately registered; a single overarching registration does not cover scope changes agreed after the original filing.

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Frequently asked
Does HSN 9801 00 15 require BIS certification?
No. No BIS Quality Control Order covers project-import machinery for oil or mineral exploration. The applicable framework is the Project Import Regulations, 1986 administered by the Central Board of Indirect Taxes and Customs, which requires registration of the project contract with the Proper Officer at the port of import.
Does every amendment to the project contract need separate registration under Rule 5?
Yes. Rule 5 of the Project Import Regulations, 1986 requires that the contract and any amendment thereof be registered with the Proper Officer; an unregistered amendment affecting scope or value can result in denial of Chapter 98 concessional treatment for items covered by that amendment.
What happens if goods arrive before the contract is registered?
Goods arriving without a registered project contract are assessed under their ordinary chapter headings at standard tariff rates; the importer must pay differential duty and interest, and the concessional Project Import benefit cannot be claimed retrospectively after out-of-charge.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 98 · Project imports; laboratory chemicals; passengers' baggageHSNALL ITEMS OF MACHINERY INCLUDING PRIME MOVERS, INSTRUMENTS, APPARATUS AND APPLIANCES, CONTROL GEAR AND TRANSMISSION EQUIPMENT, AUXILIARY EQUIPMENT (INCLUDING THOSE REQUIRED FOR RESEARCH AND DEVELOPMENT PURPOSES, TESTING AND QUALITY CONTROL), AS WELL AS ALL COMPONENTS (WHETHER FINISHED OR NOT) OR RAW MATERIALS FOR THE MANUFACTURE OF THE AFORESAID ITEMS AND THEIR COMPONENTS, REQUIRED FOR THE INITIAL SETTING UP OF A UNIT, OR THE SUBSTANTIAL EXPANSION OF AN EXISTING UNIT, OF A SPECIFIED:HSNAll items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: