Other

Dutiable goods imported for personal use, other

DGFT CLEARANCE

HSN 9804 90 00 (Other dutiable goods for personal use) is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy, with import status classified as Free subject to conditions contained in the Foreign Trade Policy (FTP). Customs duty and applicable cess apply at the bill of entry stage under the Customs Act, 1962.

What this is

HSN code

9804 90 00

Chapter

98 · Project imports; laboratory chemicals; passengers' baggage

Primary regulator

DGFT · ITC (HS) Free import policy subject to FTP conditions, Chapter 98

Customs documentation

Import declaration from CBIC
FTP compliance declaration from DGFT

Compliance steps

1
Confirm the goods qualify as dutiable articles imported for personal use under Chapter 98, heading 9804, and that no ITC (HS) product-specific restriction or prohibition applies to the article under any other chapter. The import status is Free under the ITC (HS) policy but remains subject to all FTP conditions in force at the date of import.
ITC (HS) Import Policy, Chapter 98, CTI 9804 90 00 — Free with FTP conditions
2
File the bill of entry declaring the personal-use nature of the goods and pay applicable customs duty, social welfare surcharge, and integrated GST at the assessed CIF value. Ensure no product-specific PGA clearance triggered by the nature of the article — such as FSSAI, CDSCO, or PESO — is outstanding before out-of-charge.
Customs Act, 1962 · Foreign Trade Policy conditions applicable to Chapter 98

A word of counsel

The most common error on this tariff line is assuming that the Free ITC (HS) status of 9804 90 00 overrides the product-specific compliance requirements that apply to the underlying commodity. Where the article being imported for personal use also falls within a regulated product category — pharmaceuticals, food, wireless equipment, or explosives — the relevant sectoral PGA clearance remains independently mandatory regardless of the Chapter 98 heading claimed at import.

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Frequently asked

Does HSN 9804 90 00 require BIS certification?

No, this residual personal-use tariff line is not covered by any BIS Quality Control Order. Import is governed by the Directorate General of Foreign Trade under the ITC (HS) Free policy subject to Foreign Trade Policy conditions, with customs duty and GST assessed at the bill of entry.

Does the Free import status under ITC (HS) for this CTI mean no conditions apply?

No. Free status means no import licence is required from DGFT, but all FTP conditions in force at the date of import apply, and product-specific PGA clearances triggered by the nature of the article remain independently mandatory.

Can commercial quantities of goods be imported under HSN 9804 90 00 claiming personal use?

No. Heading 9804 applies only to genuine personal-use importations; customs officers assess the quantity and nature of goods at the bill of entry, and misuse of the personal-import heading to avoid commercial-import duties or PGA requirements attracts misdeclaration penalties under the Customs Act, 1962.

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