Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project
Spare parts and consumables for plant or project maintenance
HSN 9801 00 30 covers spare parts, semi-finished materials, and consumable stores for the maintenance of an existing plant or project, imported under the Project Import scheme administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC) under the Project Import Regulations, 1986. The operative obligation at the bill-of-entry stage is registration of the supply contract with the proper officer at the port of import under Rule 5 of the Project Import Regulations, 1986.
- Registered contract from CBIC proper officer
- Bill of entry from CBIC
- Contract amendment from CBIC
- 1Register the supply contract — or any amendment to it — with the proper officer at the designated port of import before or at the time of filing the bill of entry. Failure to register the contract disqualifies the consignment from the Project Import concessional-duty benefit.Rule 5 of the Project Import Regulations, 1986
- 2Ensure all spare parts and consumable stores are covered by the registered contract and relate specifically to the maintenance of the approved plant or project. Items outside the registered contract scope are assessed at their normal applicable rate of duty and cannot retrospectively be brought within the Project Import scheme.Rule 5 of the Project Import Regulations, 1986; Chapter 98, ITC (HS)
The most frequent error on this tariff line is importing maintenance consumables or spare parts under a contract amendment without registering the amendment with the proper officer prior to clearance. An unregistered amendment has no legal effect under Rule 5, and customs will assess the goods at their commodity-specific tariff rate rather than the Project Import concessional rate — triggering differential duty recovery, interest, and potential penalty under the Customs Act, 1962.