For other projects, other than solar power plant or solar power project

Project import machinery for non-solar industrial unit setup

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 9801 00 19 covers all items of machinery, instruments, components, and raw materials for the initial setting up or substantial expansion of a specified industrial unit (other than a solar power plant or solar power project), subject to the Project Import Regulations, 1986 administered by the Central Board of Indirect Taxes and Customs (CBIC). The contract for the project must be registered with the Proper Officer at the port of import under Rule 5 of the Project Import Regulations, 1986.

What this is

HSN code

9801 00 19

Chapter

98 · Project imports; laboratory chemicals; passengers' baggage

Primary regulator

DGFT · ITC (HS) import policy, Chapter 98; Project Import Regulations, 1986

Customs documentation

Registered project contract from CBIC
Bill of entry declaration to 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 is mandatory under Rule 5 of the Project Import Regulations, 1986; unregistered contracts disqualify the consignment from Project Import treatment and the concessional duty rate.
Rule 5 of the Project Import Regulations, 1986
2
File each bill of entry under Chapter 98 citing the registered contract. Every consignment forming part of the project must be linked to the registered contract number; goods that cannot be so linked are assessed at the applicable standard tariff rate rather than the Project Import rate.
Project Import Regulations, 1986

A word of counsel

The single most common error under this tariff line is filing the bill of entry before the project contract has been registered with the Proper Officer, or importing a subsequent tranche after an amendment to the contract without registering that amendment. An unregistered amendment is treated as a fresh, unregistered contract; the consignment is then re-assessed at the standard tariff rate, with retrospective duty demand, interest, and the loss of the concessional Project Import benefit across the entire tranche.

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Frequently asked

Does HSN 9801 00 19 require BIS certification?

No, no BIS Quality Control Order covers this Chapter 98 project-import tariff line. Import is governed by the Project Import Regulations, 1986 under the customs framework administered by the Central Board of Indirect Taxes and Customs, with contract registration at the port of import as the primary compliance gate.

Does the contract registration requirement apply to every amendment, or only to the original contract?

Every amendment to the contract must also be registered with the Proper Officer at the port of import in terms of Rule 5 of the Project Import Regulations, 1986; an unregistered amendment can result in denial of the Project Import assessment for the affected consignment.

Can goods for a solar power plant or solar power project be imported under HSN 9801 00 19?

No. HSN 9801 00 19 is expressly limited to projects other than solar power plants or solar power projects; solar project machinery falls under a separate tariff line within Chapter 98 and must be imported under that line.

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