All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products
Consumable vessel and aircraft stores, non-fuel non-tobacco
HSN 9805 90 00 (all other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products) is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy, with import classified as Free subject to the conditions contained in the Foreign Trade Policy (FTP). No sectoral PGA licence or permit is prescribed beyond FTP compliance at the bill of entry stage.
- FTP compliance declaration from DGFT
- Stores list from vessel or aircraft operator
- 1Confirm the consumable stores fall within the residual category of HSN 9805 90 00 — expressly excluding fuel, lubricating oil, alcoholic drinks and tobacco products, which are separately classified and dutiable under other entries of Chapter 98. File the bill of entry with the stores manifest and an FTP-compliance declaration.ITC (HS) Import Policy, Chapter 98 · Customs Act, 1962 (52 of 1962), Chapter 98 heading note
- 2Satisfy all conditions of the Foreign Trade Policy applicable to vessel or aircraft stores at the time of import. The import is Free in policy status but remains subject to any FTP-level conditions that may be notified; verify the current FTP for any updated conditions before filing.ITC (HS) Import Policy, Chapter 98 · Foreign Trade Policy (FTP), current edition
The most common error on this tariff line is mis-classifying goods that belong to the excluded categories — fuel, lubricating oil, alcoholic drinks or tobacco products — within the residual 9805 90 00 entry, which attracts the duty applicable to the correct sub-entry rather than the residual rate. Verify the commodity scope of each line item on the stores manifest against the specific Chapter 98 exclusions before filing; misclassification is treated as a misdeclaration under the Customs Act, 1962 and may attract penalties and detention of the consignment.