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HomeHSNChapter 98HSN 9807 40 00

Actionable claim involved in or by way of horse racing

Actionable claim involved in or by way of horse racing

NO PGA · STANDARD CUSTOMS PROCEDURE

HSN 9807 40 00 (Actionable claim involved in or by way of horse racing) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code, bill of entry, commercial invoice, packing list. Chapter 98 covers specified actionable claims across distinct categories, and mis-classification into an adjacent tariff line under this chapter could alter the applicable duty and compliance profile.

No partner government agency notification covers this tariff line.
A word of counsel

Chapter 98 specified actionable claims sit outside the goods-based compliance framework, yet customs classification errors are not uncommon where transaction structures blend horse-racing interests with other forms of consideration or gaming claims. Re-classification on examination by customs triggers retrospective duty recovery and potential detention. Ensure the underlying transaction documentation clearly identifies the claim as horse-racing-specific before relying on the absence of product-specific compliance at this tariff line.

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Frequently asked
Does HSN 9807 40 00 require any pre-import registration?
A valid Importer-Exporter Code is required for any commercial import; no product-specific registration applies to this tariff line.
What changes if the actionable claim relates to a different form of gaming or betting rather than horse racing specifically?
Actionable claims tied to other specified activities are classified under separate tariff lines within Chapter 98, each carrying its own duty and compliance profile, and customs re-classification to a more specific line triggers retrospective duty recovery.
Last verified against gazette notifications: 2026-05-16. Source: BIS / DGFT / Indian Customs CUSDATA.
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